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  13,542 Results

YASHI ENTERPRISES vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Apr 21, 2025)

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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)

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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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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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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).