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GST Case Laws
13,542
Results
The court held that the deposit of Rs.1,80,10,000 made during ongoing search proceedings was not voluntary, as required under the CGST Act and related rules. Despite payments being made via prescribed..... Subscribe to Read more
The court allowed the draft amendment dated 19.12.2022 and heard the petition seeking to set aside a notice and an order of confiscation of goods and vehicle under the Central Goods and Services Tax A..... Subscribe to Read more
KRISHNA INSTITUTE OF MEDICAL SCIENCES LIMITED
(Appellate Authority for Advance Ruling, Andhra Pradesh | Dec 19, 2022)
The court upheld the Authority for Advance Ruling's decision that administering COVID-19 vaccines by hospitals constitutes a composite supply, where the principal supply is the sale of the vaccine (a ..... Subscribe to Read more
The appellate authority upheld the Advance Ruling Authority's decision that GST exemption under Notification No. 12/2017-CT (Rate) does not apply to rental income from leasing a building constructed a..... Subscribe to Read more
The court quashed the cancellation order of the petitioner’s GST registration and the dismissal of the subsequent appeal by the authorities, both challenged in the petition. The initial cancellation..... Subscribe to Read more
The court quashed the ex-parte cancellation order of the petitioner’s GST registration issued without proper opportunity for hearing, finding it non-speaking and violative of natural justice. The or..... Subscribe to Read more
The court held that provisional attachment under Section 83 of the CGST Act applies only to property owned by the *taxable person,* which is the registered entity liable for GST—here, the LLP itself..... Subscribe to Read more
ORIENT TRADERS vs. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES
(Karnataka High Court | Dec 16, 2022)
The court allowed the petitioner to rectify inadvertent errors made in GST returns for July 2017 and March 2018 by permitting corrections in the GSTR-3B forms. The errors involved misclassification of..... Subscribe to Read more
The court set aside the orders imposing tax, interest, and penalty under the Bihar GST Act, and the appellate order dismissing the petitioner’s appeal, due to violation of the principles of natural ..... Subscribe to Read more
The court addressed a petition challenging the detention and proposed confiscation of a truck and goods under the GST Act, where the petitioner asserted compliance with invoicing, e-way bill protocols..... 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).