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GST Case Laws
13,599
Results
The court addressed a civil writ petition challenging the constitutionality of certain provisions under the CGST Act and seeking protection against arrest. It observed that issues relating to arrest a..... Subscribe to Read more
The court held that the reversal of Input Tax Credit (ITC) under Section 16(2)(c) of the Central Goods and Services Tax Act was justified because suppliers failed to remit the tax despite invoice uplo..... Subscribe to Read more
The tribunal ruled that in a transaction where a domestic manufacturer exports goods directly to an overseas customer on the direction of an Indian intermediary, the domestic manufacturer is the actua..... Subscribe to Read more
CAE FLIGHT TRAINING (INDIA) PRIVATE LIMITED
(Authority for Advance Ruling, Karnataka | Mar 20, 2023)
The ruling held that the supply of aircraft type rating extension training services by the applicant to commercial pilots constitutes a taxable supply of *other education and training services* under ..... Subscribe to Read more
PICO2FEMTO SEMICONDUCTOR SERVICES PRIVATE LIMITED
(Authority for Advance Ruling, Karnataka | Mar 20, 2023)
The court ruled that the applicant’s sale of an independent business division, along with all assets and liabilities, constitutes a *supply* under Section 7 of the CGST/KGST Acts. This transaction i..... Subscribe to Read more
The court set aside the orders canceling the petitioner’s GST registration and rejecting the revocation application, holding that cancellation of registration must strictly follow grounds listed in ..... Subscribe to Read more
The court set aside the cancellation order of GST registration and the appellate authority's dismissal of the appeal on the ground of delay. It held that the petitioner, a printing and works contract ..... Subscribe to Read more
The court, upon hearing the parties, noted that the petitioner had filed an application for rectification of TRAN I under ARA relying on a recent Supreme Court judgment. The petitioner chose not to pu..... Subscribe to Read more
ABISWATHIKA INFRA vs. THE STATE OF ANDHRA PRADESH & OTHERS
(Andhra Pradesh High Court | Mar 17, 2023)
The court allowed the writ petition challenging the cancellation of GST registration due to non-filing of returns for six months without hearing. The appellate authority had dismissed the appeal as ti..... Subscribe to Read more
CREATIVE KOVEN DEVELOPERS LLP vs. THE COMMISSIONER OF CENTRAL TAX
(Telangana High Court | Mar 17, 2023)
The court addressed a petition challenging the provisional attachment of the petitioner's bank accounts under Section 83 of the Central Goods and Services Tax Act, 2017 due to alleged outstanding GST ..... 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).