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  13,471 Results

Short Summary:
The court directed the tax department to release the refund amount claimed by the petitioner, including applicable interest, as per the Appellate Authority's order that allowed the refund claims. The ..... Subscribe to Read more
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The court directed the Public Works Department to reconsider the petitioner’s claim for GST reimbursement on works contract services provided from July 1, 2017, to March 31, 2019, as per Paragraph 4..... Subscribe to Read more
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The court allowed the petitions challenging consolidated demand orders issued under the Central Goods and Service Tax Act for multiple financial years, holding that principles of natural justice were ..... Subscribe to Read more
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The court held that when no tax invoice is issued by a head office (HO) to branch offices (BOs) for internally generated services, and the BOs are eligible for full input tax credit, the value of such..... Subscribe to Read more
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The court allowed the writ petition challenging orders dismissing an appeal for non-payment of the mandatory pre-deposit under Section 107(6)(b) of the CGST Act. The petitioner contended that the pre-..... Subscribe to Read more
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The court examined a writ petition challenging a demand raised for wrongful availment of Input Tax Credit (ITC) involving a large network of firms engaged in fraudulent transactions. The petitioner, p..... Subscribe to Read more
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JANTA MACHINE TOOLS vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | May 22, 2025)

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The court held that the initiation of proceedings under Section 130 of the GST Act on finding excess stock during a survey was misplaced. Instead, proceedings under Sections 73/74, which specifically ..... Subscribe to Read more
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The court dismissed the writ petitions challenging an order demanding recovery of GST credit alleged to have been fraudulently availed through a network of bogus invoices. It held that sufficient hear..... Subscribe to Read more
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The court allowed the petition challenging a tax demand order of approximately Rs. 19.8 lakhs, noting that the petitioner had missed replying to the Show Cause Notice (SCN) issued on 31st May 2024, wh..... Subscribe to Read more
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The court held that the writ petition challenging the tax liability order is not maintainable as the petitioner has an alternative and efficacious remedy of appeal under Section 107 of the CGST Act, 2..... 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).