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GST Case Laws
13,561
Results
The court set aside the cancellation of the petitioner’s GST registration and the appellate authority’s rejection of the appeal, remanding the matter back for fresh consideration. The original can..... Subscribe to Read more
The court dismissed the petition challenging summons issued under both the Central and State GST Acts, holding that simultaneous proceedings are not barred without examining the facts. The petitioner,..... Subscribe to Read more
The court addressed a petition challenging the cancellation of GST registration under Section 29 of the CGST Act due to non-filing of returns, caused by financial hardship during the COVID-19 pandemic..... Subscribe to Read more
The ruling clarified that a purchaser who has made bona fide purchases with valid tax invoices, paid through banking channels, and without collusion or connivance, is entitled to claim Input Tax Credi..... Subscribe to Read more
The court set aside the order dismissing the GST registration cancellation appeal as barred by limitation, emphasizing that the Supreme Court's COVID-19 related extension of limitation period applied...... Subscribe to Read more
The ruling clarifies that when a tipper body builder fabricates and mounts the body on a chassis owned and supplied by a customer, the transaction constitutes a supply of services, attracting GST at 1..... Subscribe to Read more
The court held that a Special Economic Zone (SEZ) unit is entitled to claim a refund of unutilized input tax credit (ITC) on inward supplies charged by suppliers, even if the supplies are zero-rated u..... Subscribe to Read more
The court upheld the detention and penalty orders under Section 129 of the CGST/SGST Act, 2017 against the petitioner for transporting goods in transit without complying with E-Way bill requirements. ..... Subscribe to Read more
MARG ERP LIMITED vs. COMMISSIONER OF DELHI GOODS AND SERVICE TAX, DELHI..
(Delhi High Court | Feb 3, 2023)
The court set aside the impugned order under the Central Goods and Services Tax Act, 2017, primarily because it was unsigned, rendering it invalid as per established precedent. The Show Cause Notice c..... Subscribe to Read more
The court disposed of the writ petition challenging a GST show cause notice issued to a buyer on the grounds that the buyer had already paid tax to their supplier, whose GST registration was cancelled..... 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).