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GST Case Laws
13,561
Results
The court examined the legality of a provisional attachment of the petitioner’s bank account under Section 83 of the Gujarat GST Act, initiated to protect government revenue due to alleged wrongful ..... Subscribe to Read more
The court quashed orders imposing tax and penalty on the petitioner for allegedly reusing an e-way bill beyond its validity, finding lack of evidence to prove such reuse. The petitioner contended that..... Subscribe to Read more
The court set aside the cancellation of the petitioner’s GST registration and the dismissal of the appeal due to delay, noting that strict limitation enforcement would deny the petitioner a remedy s..... Subscribe to Read more
SHRI SHYAM FOOTWEAR vs. THE COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX..
(Delhi High Court | Jan 31, 2023)
The court set aside two orders that had rejected a refund claim for unutilized Input Tax Credit due to an initial error in a form annexure. The petitioner had corrected the error via a response and re..... Subscribe to Read more
The court examined writ petitions challenging tax proceedings initiated under Section 74 of the JGST Act related to alleged wrongful availment of Input Tax Credit. The main issue was that only a summa..... Subscribe to Read more
The court found that the tax assessment proceedings suffered serious procedural defects, notably the absence of a proper show-cause notice and any valid adjudication order preceding the summary order ..... Subscribe to Read more
The court examined whether the authorities were justified in imposing tax and penalty due to the E-Way bill’s validity expiry during interstate transportation of goods. The petitioner, a transporter..... Subscribe to Read more
The court dismissed the petition challenging a tax demand notice and related intimation under the Odisha GST Act. The petitioner, a registered dealer, had been asked to produce documents and pay tax l..... Subscribe to Read more
The court partially allowed the petition, quashing the impugned audit report dated 31.12.2022 under the KGST/CGST Act. It held that the audit report was issued without providing the petitioner a reaso..... Subscribe to Read more
The court set aside the cancellation order of the petitioner's GST registration and the dismissal of the appeal on limitation grounds, holding that the authorities failed to consider the Supreme Court..... 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).