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GST Case Laws
13,588
Results
The court held that a notice issued under Section 70(1) of the GST Act empowers the officer only to summon individuals for evidence or document production during an inquiry, and does not extend to dir..... Subscribe to Read more
PARITY INFOTECH SOLUTIONS PVT. LTD. vs. GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI ..
(Delhi High Court | Mar 7, 2023)
The court quashed the impugned show cause notice and order under Section 74 of the CGST Act, which demanded payment of blocked Input Tax Credit (ITC) without proper investigation or tangible material ..... Subscribe to Read more
The court disposed of the writ petitions on consent at the admission stage, concerning a subcontractor's claim for concessional GST rates under a specific government notification related to works cont..... Subscribe to Read more
The authority ruled that marine propellers, stern tube sets, rudder sets, SS propeller shafts, MS shafts for couplings, intermediate shafts, and cutlass rubber bushes, when supplied as parts of fishin..... Subscribe to Read more
The court upheld the penalty imposed under Section 129(3) of the West Bengal GST Act for transporting goods without a valid e-way bill. Although the petitioner argued the penalty was harsh given the v..... Subscribe to Read more
DEBABRATA DAS vs. CENTRAL GOODS & SERVICE TAX AND CENTRAL EXCISE & O..
(Calcutta High Court | Mar 3, 2023)
The court dismissed the writ petition challenging the Order-in-Original issued by the tax authority, which the petitioner claimed was passed without a fair opportunity of hearing due to pandemic-relat..... Subscribe to Read more
The court upheld the penalty imposed under Section 129(3) of the West Bengal GST Act for transporting goods in a vehicle different from that mentioned in the e-way bill without generating a fresh e-wa..... Subscribe to Read more
The court upheld the penalty imposed on the petitioner for transporting goods with an expired e-way bill, emphasizing that transporting goods without a valid e-way bill is prohibited under the law, re..... Subscribe to Read more
The court dismissed the second bail petition filed by the accused in a case involving allegations of fraudulent activities, including cheating and fabrication of bills to wrongfully claim Input Tax Cr..... Subscribe to Read more
The Authority for Advance Ruling held that the applicant, engaged in buying and selling old/used/second-hand gold jewellery from unregistered persons without input tax credit, is not eligible to adopt..... 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).