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GST Case Laws


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Short Summary:
The court, referencing a prior ruling in a similar case, held that when parallel proceedings are initiated by multiple authorities on the same issue under the GST framework, only one authority can adj..... Subscribe to Read more
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The court examined a petition challenging the legality of an investigation and forcible recovery totaling Rs. 2.50 crores under the CGST Act during a pending inquiry. The petitioner alleged coercion i..... Subscribe to Read more
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The court allowed the writ petition, setting aside the orders denying the refund of unutilized Input Tax Credit (ITC) of INR 47,33,053/-. The dispute centered around whether export of services had occ..... Subscribe to Read more
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The court held that the Summary of Show Cause Notice in Form GST DRC-01 cannot substitute the requirement of a proper Show Cause Notice under Section 73(1) of the Central and State GST Acts. The attac..... Subscribe to Read more
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The court addressed a writ petition challenging an order passed under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017. Relying on a recent coordinate bench decision, the court held th..... Subscribe to Read more
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The court dismissed the petition challenging the cancellation of GST registration and the rejection of the subsequent appeal, as the appeal was filed beyond the statutory limitation period prescribed ..... Subscribe to Read more
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The court held that the petitioners, who exported goods and paid IGST, inadvertently failed to include the IGST amounts in the statutory GSTR-1 return but did include them in GSTR-3B and GSTR-9 forms...... Subscribe to Read more
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GYAAN CHANDRA JAISWAL vs. UNION OF INDIA


(Jharkhand High Court | Sep 26, 2024)

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The court allowed the bail application of the petitioner accused under GST Act offenses involving alleged fraudulent Input Tax Credit (ITC) worth over Rs. 54 crore. The prosecution accused the petitio..... Subscribe to Read more
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PANKAJ AGGARWAL vs. UNION OF INDIA RAJASTHAN


(Rajasthan High Court | Sep 25, 2024)

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The court granted bail to the accused petitioner charged under various provisions of the Central Goods and Service Tax Act, 2017, relating to issuance of fake invoices and evasion of GST amounting to ..... Subscribe to Read more
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The court quashed the impugned order blocking the petitioner’s Electronic Credit Ledger (ECL) under Rule 86A of the CGST Rules, 2017, holding that the mandatory prerequisites for invoking Rule 86A w..... Subscribe to Read more
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20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).