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  13,481 Results

SATENDRA KUMAR vs. STATE OF U.P., AND OTHERS


(Allahabad High Court | Apr 21, 2025)

Short Summary:
The court held that proceedings under Section 74 of the Uttar Pradesh GST Act initiated against a deceased person are invalid. Since the show cause notice and order were issued posthumously without no..... Subscribe to Read more
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The court set aside the retrospective cancellation of the petitioner's GST registration from July 1, 2017, finding it excessively harsh given the petitioner's medical condition caused belated filing o..... Subscribe to Read more
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The court addressed a challenge to an order under Section 73 of the CGST/WBGST Act for the tax period January to March 2020, concerning the belated filing of returns under Section 39 and the consequen..... Subscribe to Read more
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BAJRANG LAL DARGARH vs. UNION OF INDIA & OTHERS


(Calcutta High Court | Apr 21, 2025)

Short Summary:
The court set aside the order dated 17th May 2024 which cancelled the petitioner’s GST registration effective from the date of the show cause notice in June 2020. The cancellation order was vague, l..... Subscribe to Read more
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YASHI ENTERPRISES vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Apr 21, 2025)

Short Summary:
The court held that the seizure of goods in transit was unjustified solely because the transporter deviated from the regular or declared route. Under the GST Act, 2017, there is no requirement to disc..... Subscribe to Read more
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The court initially considered the petitioner’s challenge that the GST assessment order dated 13.12.2023 was time-barred under Section 73(10) of the UP GST Act, 2017, because the three-year limitati..... Subscribe to Read more
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The court held that once a Resolution Plan for a corporate debtor is approved by the National Company Law Tribunal (NCLT) under the Insolvency and Bankruptcy Code (IBC), no further claims or demands, ..... Subscribe to Read more
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The court held that a registered person under the CGST Act is eligible to claim a refund of input tax credit on zero-rated supply of services, irrespective of whether the registration certificate expl..... Subscribe to Read more
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SUN ROADWAYS vs. STATE OF UTTAR PRADESH AND ANOTHER


(Allahabad High Court | Apr 18, 2025)

Short Summary:
The court quashed a tax demand order for Rs. 63,51,001/- raised under the GST Act, finding it violated Section 75(7), which prohibits confirming a demand exceeding that specified in the show-cause not..... Subscribe to Read more
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The court set aside the demand order dated 30.08.2024 issued under Section 73 of the U.P. GST Act concerning discrepancies in IGST refund claims for 2019-20, holding that the State Tax Authority could..... 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).