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  13,481 Results

RAMAR ANDAVAR vs. THE ASSISTANT COMMISSIONER


(Madras High Court | Nov 21, 2022)

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The court allowed the writ petition challenging cancellation of GST registration due to non-filing of monthly returns for six months, acknowledging the petitioner’s health-related difficulties. It f..... Subscribe to Read more
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The court found that the impugned order was passed without adhering to natural justice principles, specifically without personally hearing the petitioner as required under Section 74 of the GST Act, 2..... Subscribe to Read more
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The court allowed the petitioner’s request to issue corrected tax forms (C and F-Forms) corresponding to specified tax periods, subject to entitlement verification on merits and without limitation c..... Subscribe to Read more
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The court set aside the attachment notice issued under the GST law directing a bank to withhold Rs.74,52,943 against the petitioner for alleged tax dues. The notice was found invalid as no formal asse..... Subscribe to Read more
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The court held that the issuance of Show Cause Notices under Section 73 of the GST Act for reassessment of tax liability based on discrepancies between GSTR-3B returns and WAMIS data is lawful and doe..... Subscribe to Read more
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D.A. ENTERPRISES vs. STATE OF CHHATTISGARH


(Chhattisgarh High Court | Nov 17, 2022)

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The court set aside the impugned order refusing refund of additional tax burden to a contractor arising from the introduction of GST, holding that denial was arbitrary and discriminatory since other g..... Subscribe to Read more
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ROHUL AMIN vs. THE STATE OF ASSAM


(Gauhati High Court | Nov 17, 2022)

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The court considered a pre-arrest bail petition filed by an individual facing multiple IPC charges related to an alleged financial dispute involving sales and GST issues. While earlier bail was denied..... Subscribe to Read more
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The court condoned the delay in filing the appeal and allowed the intra-court appeal against earlier orders refusing interim relief and extending time for filing opposition. The primary issue involved..... Subscribe to Read more
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The court addressed procedural difficulties in distributing Input Service Distributor (ISD) credit under GST transitional provisions. It acknowledged prior rulings and a Supreme Court directive that a..... Subscribe to Read more
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The court ordered that the petitioner, who had cancelled their GST registration, be allowed to restore it to claim the transition credit of Rs. 39,13,025/- under Form GST TRAN-1 and TRAN-2, which was ..... Subscribe to Read more
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10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

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 -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
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).