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GST Case Laws
13,588
Results
VRIDDHI INFRATECH INDIA PVT. LTD. vs. COMMERCIAL TAX U.P. LUCKNOW & OTHERS
(Allahabad High Court | Feb 23, 2023)
The court quashed the impugned orders passed under Sections 61 and 74 of the GST Act as both the assessing and appellate authorities misinterpreted the petitioner’s GSTR-9 return by considering only..... Subscribe to Read more
The ruling clarifies that the construction of residential villas by the applicant constitutes residential apartments other than affordable ones under the relevant GST notification. Consequently, GST i..... Subscribe to Read more
The court set aside the order dated 15.02.2022 that cancelled the petitioner’s GST registration for non-filing of returns over six months, holding it violated principles of natural justice due to la..... Subscribe to Read more
The court dealt with an educational services provider affiliated with a university, seeking GST exemption under Notification No. 12/2017-Central Tax (Rate) dated 28.6.2017. The central issue was wheth..... Subscribe to Read more
The court ruled that ice cream sold as a standalone product by the applicant's outlets, which are not prepared or cooked onsite, constitutes a supply of goods (manufactured ice cream) and is taxable a..... Subscribe to Read more
The court examined a petition challenging the rejection of an appeal against cancellation of GST registration on the ground of non-maintainability, as the petitioner had not filed a revocation applica..... Subscribe to Read more
The court permitted the petitioner to rectify GST returns for 2017-18 and 2018-19, originally filed incorrectly as B2C instead of B2B in GSTR-1, to enable the principal contractor to claim Input Tax C..... Subscribe to Read more
The court, exercising its power under Articles 14 and 226 of the Constitution, quashed and set aside the appellate order that had overturned an earlier refund sanction granted under GST laws. The peti..... Subscribe to Read more
ESS ESS KAY ENGINEERING COMPANY PVT LTD.
(Appellate Authority for Advance Ruling, Punjab | Feb 21, 2023)
The court upheld the Authority for Advance Ruling’s decision classifying roof-mounted air conditioning units for railway coaches under HSN Heading 8415, which covers air conditioning machines, rathe..... Subscribe to Read more
The court quashed and set aside the impugned order rejecting the petitioner’s GST refund application on grounds that violated the principle of natural justice. The authority had passed the order wit..... 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).