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  13,471 Results

Short Summary:
The court dismissed the petition challenging the bail granted to the respondent, who was accused of large-scale tax evasion related to fraudulent input tax credit and IGST refund claims. The trial cou..... Subscribe to Read more
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RAJESH TANWAR vs. COMMISSIONER, CGST, DELHI WEST.


(Delhi High Court | May 26, 2025)

Short Summary:
The court allowed the petition challenging two GST recovery orders involving a demand of Rs. 2.83 crores and Rs. 60.73 lakhs, noting that the lesser amount was duplicated in both notices. It directed ..... Subscribe to Read more
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VIJAY KUMAR JHA vs. STATE OF HARYANA AND ANOTHER


(Punjab and Haryana High Court | May 26, 2025)

Short Summary:
The court declined to quash the FIR registered under Sections 420, 468, and 471 IPC alleging cheating through issuance of fake invoices for iron goods, emphasizing that investigation was at a nascent ..... Subscribe to Read more
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Short Summary:
The court granted regular bail to the petitioners accused of offences under Section 132(1)(b) of the CGST Act, involving alleged fraudulent input tax credit through fake invoicing and causing substant..... Subscribe to Read more
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Short Summary:
The Court dismissed the writ petition filed by a registered GST dealer challenging the tax demand arising from input tax credit (ITC) claimed on purchases made from a supplier whose registration was l..... Subscribe to Read more
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Short Summary:
The court upheld the imposition of penalties totaling over Rs. 1 crore on a company and two individuals for fraudulent availment of Input Tax Credit (ITC) through fake, goods-less invoices issued by f..... Subscribe to Read more
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SHREYANS LOGISTICS PRIVATE LIMITED


(Authority for Advance Ruling, Odisha | May 23, 2025)

Subject: M/s Shreyans Logistics Private Limited(herein after referred to as the ‘Applicant’) having principal place of business/registered office/corresponding address at 2nd Floor, B/1482, Sector 6, C.D.A, Cuttack, Odisha, 753015 bearing GSTIN 21AAKCS7924C1ZJ has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging fee of Rs. 5,000/- each under the CGST Act and the SGST Act. 1.0 The....
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BUILD LAYER CONSTRUCTIONS


(Authority for Advance Ruling, Rajasthan | May 23, 2025)

Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling, constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provision....
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AADINATH AGRO INDUSTRIES


(Authority for Advance Ruling, Rajasthan | May 23, 2025)

Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling, constituted under Section 99 of CGST/RGST Act. 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar....
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Short Summary:
The court dismissed the review petition challenging the earlier judgment that upheld the non-condonability of delay in filing appeals under Section 107 of the CGST Act. It reaffirmed that limitation p..... 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).