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GST Case Laws
13,588
Results
The court quashed and set aside the order canceling the petitioner’s registration due to lack of reasoned decision and absence of proper application of mind, violating principles of natural justice ..... Subscribe to Read more
The court allowed the petition, holding that the limitation period for filing a refund application under Section 54 of the CGST Act, 2017, is two years from the relevant date—in this case, March 201..... Subscribe to Read more
P.K. PAN PRODUCTS HARDOI vs. COMMISSIONER OF COMMERCIAL/ STATE TAX LKO. AND OTH..
(Allahabad High Court | Sep 21, 2024)
The court quashed the assessment order dated 17.08.2022 under the U.P. GST Act, holding that the assessing authority failed to provide the petitioner with a personal hearing as mandated by Section 75(..... Subscribe to Read more
The court examined a writ petition challenging the detention of goods and vehicle under Section 129 of the CGST Act and related orders. The petitioner argued for release of goods under Section 129(1)(..... Subscribe to Read more
The court allowed the exemption application subject to usual exceptions and disposed of it. Regarding the main petition challenging the cancellation of GST registration, the court noted that the matte..... Subscribe to Read more
The advance ruling held that slaked/hydrated lime containing less than approximately 98% calcium oxide/hydroxide is properly classified under Customs Tariff Heading (CTH) 2522 20 00, covering quicklim..... Subscribe to Read more
The court held that the appellate authority's dismissal of the appeal on the ground of delay was unjustified. Although the original CGST Rule 108(3) required submission of a certified copy of the impu..... Subscribe to Read more
The Authority for Advance Ruling held that the applicant's construction services of affordable residential apartments under a Real Estate Project (REP) fall under Notification No. 03/2019-CT(Rate), at..... Subscribe to Read more
The court held that the negative blocking of Input Tax Credit (ITC) in the petitioner’s Electronic Credit Ledger under Rule 86A of the CGST Rules, when there was no available ITC balance, was unlawf..... Subscribe to Read more
UJJWAL GARG vs. COMMISSIONER, DEPARTMENT OF TRADE AND TAXES, GOVT...
(Delhi High Court | Sep 20, 2024)
The court directed the immediate restoration of the petitioner’s suspended GST registration, which had been suspended due to alleged non-compliance with Rule 86B of the CGST Rules limiting the use o..... Subscribe to Read more
Jun
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 -
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).