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GST Case Laws
13,579
Results
The court ruled that the services provided to the Bengaluru Water Supply and Sewerage Board (BWSSB) qualify as services rendered to a Governmental Authority under GST laws, as BWSSB is a statutory bod..... Subscribe to Read more
CHAMUNDESHWARI ELECTRICITY SUPPLY CORPORATION LIMI..
(Authority for Advance Ruling, Karnataka | Feb 17, 2023)
The ruling clarified that the applicant electricity distribution corporation, despite being majority government-owned, does not qualify as a *governmental authority* under GST law for exemption purpos..... Subscribe to Read more
The ruling clarified GST applicability on coir-pith compost sales. Coir-pith compost, classified as an organic fertilizer, is exempt from GST only when sold in non-pre-packaged and non-labelled form, ..... Subscribe to Read more
HANUMAN ENTERPRISES vs. THE COMMISSIONER, DELHI GOODS AND SERVICE TAX & OT..
(Delhi High Court | Feb 17, 2023)
The court set aside the order canceling the petitioner’s GST registration on grounds of violation of natural justice, as the show cause notice lacked specific reasons enabling a meaningful response...... Subscribe to Read more
The Court set aside the cancellation of GST registration and the rejection of the revocation application on grounds of violation of natural justice, primarily due to the authorities issuing vague, non..... Subscribe to Read more
The court allowed the petition challenging the cancellation of GST registration and dismissal of the subsequent appeal. It held that the cancellation order, passed solely because the petitioner did no..... Subscribe to Read more
TONBO IMAGING INDIA PVT. LTD. vs. UNION OF INDIA CENTRAL BOARD OF INDIRECT TAXES AND..
(Karnataka High Court | Feb 16, 2023)
The court held that the amendment to Rule 89(4)(C) of the CGST Rules, which restricted the refund of unutilized input tax credit for zero-rated supplies (exports) by linking it to domestic turnover of..... Subscribe to Read more
The court granted regular bail to the petitioner accused of large-scale GST evasion through fabricated invoices, involving over Rs. 26 crores in tax loss. Key reasoning included: the investigation was..... Subscribe to Read more
The court dismissed the writ petition challenging the rejection of an appeal by the Additional Commissioner of State Tax due to non-constitution of the Appellate Tribunal under the Bihar GST Act. It a..... Subscribe to Read more
RAGHBIR SINGH GOVT. CONTRACTOR vs. STATE OF HARYANA & OTHERS
(Punjab and Haryana High Court | Feb 16, 2023)
The court directed the tax authorities to unblock the petitioner’s input tax credit ledger, which had been blocked for over three years, exceeding the one-year period stipulated under Rule 86A of th..... 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).