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GST Case Laws
13,542
Results
LINGRAJ CONSULTANTS PRIVATE LIMITED vs. THE GOODS AND SERVICES TAX & OTHERS
(Jharkhand High Court | Jan 5, 2023)
The court acknowledged the challenge against Rule 117 of the Jharkhand GST Rules, which imposed a limitation period for claiming Input Tax Credit (ITC) via FORM GST TRAN-1, arguing that Section 140 of..... Subscribe to Read more
GAYATRI PROJECTS LIMITED & OTHER vs. THE ASSISTANT COMMISSIONER OF STATE TAX & OTHERS
(Calcutta High Court | Jan 5, 2023)
The court allowed the intra-Court appeal and quashed the advance ruling dated August 9, 2021, which disallowed input tax credit claimed by a party due to non-furnishing of invoices by suppliers. The a..... Subscribe to Read more
The court held that a taxpayer with multiple units under a single GST registration cannot claim supplementary refunds of unutilized input tax credit (including Compensation Cess) on a unit-wise basis ..... Subscribe to Read more
The Court set aside the first appellate authority’s order that dismissed the petitioner’s appeal regarding detained goods in transit. It held that the requirement for an e-way bill or TDS did not ..... Subscribe to Read more
The court set aside the order demanding Rs.3,14,052.80 towards CGST and SGST with interest and penalty, which was issued for not declaring a godown as an additional place of business. The petitioner c..... Subscribe to Read more
The court set aside the Appellate Authority's rejection of an appeal due to delay in filing against the cancellation of a GST registration. The petitioner filed the appeal late and did not initially s..... Subscribe to Read more
The court disposed of the writ petition filed by a registered transporter challenging detention of goods, tax, and penalty imposed due to an inadvertent wrong vehicle class description in the E-Way Bi..... Subscribe to Read more
BALAJI STEEL ROLLING MILLS LTD. vs. THE STATE OF TRIPURA & OTHERS
(Tripura High Court | Jan 3, 2023)
The court allowed the writ petition challenging the dismissal of appeals by the Appellate Authority regarding levy and penalty imposed due to expired e-Way bills during transit of duty-paid goods. It ..... Subscribe to Read more
The court dismissed the writ petitions challenging a Show Cause Notice (SCN) issued under the Central Goods and Services Tax Act, 2017, related to alleged penalties for transactions predating the rele..... Subscribe to Read more
The appellate authority upheld the Maharashtra Authority for Advance Ruling's decision that the project management consultancy (PMC) services provided to a mining company are not classifiable under 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).