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GST Case Laws
13,599
Results
The court allowed the intra-Court appeal, quashing the order imposing service tax on the transaction. Relying on the Supreme Court’s ruling in Union of India v. Mohit Minerals, it held that GST Coun..... Subscribe to Read more
The ruling held that GST is not applicable on amounts recovered from employees for canteen and transportation facilities provided by the employer. The canteen services, mandated under the Factories Ac..... Subscribe to Read more
The court declined to quash the FIR registered under Sections 120(B), 379, and 420 IPC related to alleged illegal transportation of coal. The petitioner submitted documents purportedly proving lawful ..... Subscribe to Read more
The court entertained a writ petition challenging the rejection of an appeal by the first appellate authority under the GST Act, due to non-compliance with procedural time limits. As the Second Appell..... Subscribe to Read more
The court quashed the order canceling the petitioner’s GST registration due to non-filing of returns for six months, allowing revival of the registration subject to conditions. The petitioner, a sub..... Subscribe to Read more
The court granted regular bail to the accused involved in a large-scale GST fraud case involving fraudulent Input Tax Credit claims amounting to approximately Rs. 18.73 crores through bogus firms. Tho..... Subscribe to Read more
PUNJAB STATE CORPORATION POWER LIMITED
(Appellate Authority for Advance Ruling, Punjab | Mar 20, 2023)
The appellate authority examined an appeal concerning GST applicability and input tax credit (ITC) related to coal rejects generated during coal washing by a job worker for a power utility. The origin..... Subscribe to Read more
UTTARAKHAND CIVIL AVIATION APPLICANT DEVELOPMENT A..
(Authority for Advance Ruling, Uttarakhand | Mar 20, 2023)
The application for advance ruling filed by a state government-formed aviation authority sought clarification on the classification and GST rate applicable to helicopter shuttle services operated by l..... Subscribe to Read more
The court upheld the Authority for Advance Ruling's decision that the appellant, a registered person purchasing raw cotton from Kacha Arhtiyas, is liable to pay GST under the Reverse Charge Mechanism ..... Subscribe to Read more
The court held that the agreement transferring the operation, management, and development of an airport to a concessionaire under a long-term (50-year) public-private partnership constitutes a transfe..... 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).