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  13,480 Results

RAKSHA ENTERPRISES vs. STATE OF U.P. AND ANOTHER


(Allahabad High Court | Apr 28, 2025)

Short Summary:
The court quashed and set aside the impugned orders issued under Sections 73 and 161 of the Goods and Services Tax Act, 2017, due to procedural and substantive violations. It held that the final deman..... Subscribe to Read more
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The court quashed an order demanding GST dues from a deceased proprietor, holding that tax recovery proceedings cannot be initiated or concluded against a deceased person without issuing a show cause ..... Subscribe to Read more
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The court held that the petitioner’s services do not qualify as *intermediary services* under Section 2(13) of the Integrated Goods and Services Tax (IGST) Act, 2017, as the petitioner provides serv..... Subscribe to Read more
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HIGH ENERGY BATTERIES (INDIA) LIMITED.


(Appellate Authority for Advance Ruling, Tamilnadu | Apr 25, 2025)

(Passed by Tamil Nadu State Appellate Authority for Advance Ruling under Section 101 (1) of the Tamil Nadu Goods and Services Tax Act, 2017) Preamble 1. In terms of Section 102 of the Central Goods & Services Tax Act 2017/Tamil Nadu Goods & Services Tax Act 2017 (“the Act”, in Short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate aut....
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The court dismissed the petition challenging the grant of bail to the accused in a major tax fraud case involving a substantial IGST refund claim. The petitioner sought to recall bail on grounds of th..... Subscribe to Read more
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The Supreme Court granted leave and allowed the appeal against the High Court's order that had dismissed the writ petition on the basis that an alternative remedy of appeal before the Tribunal existed..... Subscribe to Read more
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The court allowed the writ petition challenging various GST orders, including an ex-parte adjudication order and related appeals, all concerning tax periods from April 2018 to March 2019. The petition..... Subscribe to Read more
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The court dismissed the writ petition challenging a GST demand order of over Rs. 550 crores, finding the petitioners had delayed responding to the show cause notice for several months despite being aw..... Subscribe to Read more
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The court found that the inspection and seizure conducted on 18.01.2024 were invalid as they violated Section 67 of the BGST/CGST Act, 2017 and Section 100 of the CrPC, particularly due to the absence..... Subscribe to Read more
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The court held that issuance of a summary show cause notice under Section 73 of the CGST Act, 2017, without issuing a proper show cause notice as mandated by Section 73(1), is invalid. The summary not..... Subscribe to Read more
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10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

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).