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GST Case Laws


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Short Summary:
The court found that the petitioner was not given a proper opportunity of hearing before orders were passed under Section 74 of the GST Act and in a subsequent appeal, as the hearing notice was not ad..... Subscribe to Read more
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ANIL KUMAR SINGH vs. THE UNION OF INDIA & OTHERS


(Patna High Court | Apr 18, 2025)

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The court quashed the demand-cum-show cause notice and subsequent order confirming service tax liability on royalty payments deducted by the government from the petitioner’s bills, holding the notic..... Subscribe to Read more
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The court declined to entertain the petition, emphasizing that the petitioner has an alternate effective remedy available through an appeal before the appellate authority under the GST Act. Although t..... Subscribe to Read more
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The court set aside the order canceling the petitioner's GST registration, acknowledging the petitioner's genuine reason of ill health for delayed return filings. The GST registration was restored on ..... Subscribe to Read more
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The court allowed the exemption application and proceeded to address a writ petition challenging a Show Cause Notice dated March 19, 2024, issued by the GST Department for cancellation of the petition..... Subscribe to Read more
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SITARAM KUMHAR.


(Authority for Advance Ruling, Rajasthan | Apr 17, 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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ROSHAN CHAUDHARY vs. UNION OF INDIA


(Supreme Court | Apr 17, 2025)

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The court granted bail to the appellant, who had been in custody for nearly eighteen months on charges under the Central Goods and Services Tax Act, involving offenses punishable with a maximum of fiv..... Subscribe to Read more
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The court allowed the petition and set aside the impugned Order-in-Original dated 22.11.2023, which covered multiple financial years from 2017-18 to 2020-21. It directed the tax authority to reconside..... Subscribe to Read more
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A.G. AUTOMOTIVE vs. STATE OF KARNATAKA & OTHERS


(Karnataka High Court | Apr 17, 2025)

Short Summary:
The court quashed the order blocking the petitioner's Electronic Credit Ledger (ECL) under Rule 86A of the CGST Rules, holding that the respondents failed to provide a pre-decisional hearing and lacke..... Subscribe to Read more
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The court held that issuing a show cause notice and passing an assessment order in the name of a company that has ceased to exist due to amalgamation is impermissible and renders such proceedings void..... 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).