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GST Case Laws
13,599
Results
The court addressed a writ petition challenging tax demand and related appeal rejection due to the non-constitution of the appellate Tribunal under the Bihar Goods and Services Tax Act. Recognizing th..... Subscribe to Read more
VIKASH KUMAR SINGH & OTHERS vs. COMMISSIONER OF STATE TAX & OTHERS
(Jharkhand High Court | Mar 23, 2023)
The court quashed the impugned show-cause notices and related summary orders issued under Section 73 of the Jharkhand GST Act, 2017, on grounds that they were vague, lacked specific allegations, and v..... Subscribe to Read more
The court found a significant typographical error in the e-Way Bill's taxable amount compared to the tax invoice, indicating a human error by the petitioner, a small dealer. The impugned assessment or..... Subscribe to Read more
The court addressed a challenge to a show cause notice regarding cancellation of GST registration on alleged fraud grounds. The initial notice was vague and lacked specific allegations, hindering the ..... Subscribe to Read more
MONALISA CO-OPERATIVE HOUSING SOCIETY LIMITED,
(Appellate Authority for Advance Ruling, Maharashtra | Mar 23, 2023)
The appellate authority upheld the Advance Ruling that payments received by a cooperative housing society from outgoing flat owners, termed as *voluntary contributions* or *gratuitous payments,* are t..... Subscribe to Read more
SHAPOORJI PALLONJI AND COMPANY PVT. LTD. vs. THE STATE OF BIHAR & OTHERS
(Patna High Court | Mar 23, 2023)
The court granted interim relief to the petitioner who challenged certain GST-related orders and sought stay of recovery measures. Since the statutory appellate tribunal under the Bihar GST Act was no..... Subscribe to Read more
The court held that tax assessment and penalty determination under Section 130 of the GST Act are impermissible, as tax liability must be determined through procedures under Sections 73 or 74. The pen..... Subscribe to Read more
The court set aside the retrospective cancellation of the petitioner’s GST registration from the date of initial registration, finding insufficient grounds to deem the petitioner non-existent. It he..... Subscribe to Read more
The court held that the petitioner, an Indian branch providing professional consultancy services to overseas related entities under service agreements, does not qualify as an *intermediary* under Sect..... Subscribe to Read more
The ruling determined that the supply of precast manholes by the applicant, even when major raw materials like steel and cement are supplied free of cost by the recipient, constitutes a supply of good..... Subscribe to Read more
Jun
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 -
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).