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GST Case Laws


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  9,255 Results

1. This petition has been filed praying for issuance of a writ of mandamus to command the respondents to allow rectification and / or correction of the GSTR – 1 form either manually or through portal. 2. The petitioner claims to be a general works contractor engaged in different infrastructure projects of the Government including bridges. The petitioner claims that it had received a contract from Mackintosh Burn Limited being the respondent no.2 herein and while submitting GST retur...
1. This matter is taken up by virtual/physical mode. 2. Questioning the jurisdiction of the Assessing Authority in levying interest under Section 50 of the Central Goods and Services Tax Act, 2017 (in short ‘CGST Act’) on the gross GST liability before adjusting input tax credit available in the credit ledger vide Demand Information Notice DIN-20200262WJ00005DF3DE in Communication bearing C.No. GST/01/INTEREST/BBSRIX/2020/64, dated 18th February, 2020 (Annexure-3) for belated ...

VODAFONE IDEA LIMITED


(Authority for Advance Ruling, Telangana | Jul 11, 2022)

1. M/s. Vodafone Idea Limited, Plot No 1-10-178, 2nd Floor, Varun Towers- II, Opp Hyderabad Public School, Begumpet, Hyderabad, Hyderabad, Telangana, 500016 (36AAACB2100P1ZY) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any diss...
Petitioners in both the writ petitions are concessionaires who have been entrusted with construction of road by respondent no.7-Karnataka Road Development Corporation Limited. As a consideration for construction and maintenance of the roads for the contract period, the petitioners are paid certain amounts termed as ‘annuity’ by respondent no.7. In certain contracts where construction and maintenance of the roads has been out sourced to private persons consideration is paid by perm...

SHYAM HARDWARE STORE vs. THE STATE OF JHARKHAND


(Jharkhand High Court | Jul 11, 2022)

The instant writ application has been preferred for following reliefs:- (i) (For issuance of an appropriate writ/order/direction, including writ of certiorari for quashing/setting aside the summary of the order contained in Form GST DRC 07 dated 04.12.2020 as well as Summary of rectification/withdrawal order contained in Form GST DRC 08 dated 07.12.2020 issued by respondent no.5 pertaining to the periods 2017 18, 2018 19, 2019 20 & 2020 21 (Annexure 4 & 5 series) wherein responden...
RAJIV SHAKDHER, J. (ORAL): CM No.14460/2022 in W.P.(C) 9048/2021 1. This is an application filed on behalf of the respondent/revenue, seeking condonation of the delay in filing counter-affidavit. 1.1. The delay involved is twenty days. 2. For the reasons given in the application, the delay is condoned. 3. The counter-affidavit is formally taken on record. W.P.(C) 9048/2021 W.P.(C) 9049/2021 W.P.(C) 9079/2021 4. Although several prayers have been made in the...
All these writ petitions though relates to different petitioners, but common issues are involved. Therefore, they are being heard and decided by this common judgment. 2. In W.P (T) No. 1239/2022 relating to the tax period April 2018 to March 2019, petitioner has sought quashing of the show-cause notice dated 27.08.2020 (Annexure-2) issued under section 73 of JGST Act, 2017 (hereinafter to be referred as the ‘Act of 2017’). Petitioner has also laid challenge to the Summary of s...

ASHISH RAJPUT vs. UNION OF INDIA AND OTHERS


(Allahabad High Court | Jul 11, 2022)

Heard Sri Bijendra Kumar Mishra, the learned counsel for the applicant, Sri Shashi Shekhar, the learned A.G.A. for the State and perused the record. The present bail application has been filed by the applicant in Case Crime No. 1 of 2021, under Sections 132(1)(b), 132(1)(c), 132(1) (i) of Central Goods and Services Tax Act, 2017 at Directorate General of GST Intelligence (DGGI), Dehradun Zonal Unit, with the prayer to enlarge him on bail. In the affidavit filed in support of the bail ...
Heard learned advocates appearing for the parties. This writ petition has been filed by the petitioner against the impugned action of recovery of the demand in question arising out of an adjudication order dated 24th May, 2019, by way of initiating garnishee proceeding. Considering the facts and circumstances of the case that till date petitioner has not filed any appeal against the impugned adjudication order out of which the demand in question arises and for realization of which imp...
1. Heard learned counsel for the petitioner and the learned Standing Counsel for the State-respondents. 2. This writ petition has been filed praying for the following reliefs:- "(i) Issue a writ, order, or direction in the nature of certiorari quashing the impugned order passed under Section 74 of the U.P.GST Act and Form GST DRC-07 dated 31.03.2022 issued under rule 142(5) of the Rules by the Respondent No.2 for the tax period April 2018-March 2019 (F.Y. 2018-19) in vi...


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10 Apr

☑ Monthly | GSTR-7

GSTR-7 for the m/o Mar 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Mar 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

12 Apr

☑ Monthly | GSTR-1

GSTR-1 for the m/o Mar 2024 (Monthly Taxpayers) - N.No. 83/2020.

[Due date extended vide N.No.09/2024 from 11th April to 12th April]

13 Apr

☑ Quarterly | GSTR-1

GSTR-1 for the Quarter Jan - Mar 2024 (For QRMP Taxpayers) - Notification No. 83/2020 - CT

☑ Monthly | GSTR-5

GSTR-5 for the m/o Mar 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Mar 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

18 Apr

☑ Quarterly | CMP-08

CMP-08 for Quarter Jan - Mar 2024 (For Composite Taxpayers - Rule 62).

20 Apr

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Mar 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Mar 2024 [Return by OIDAR Service Providers - Rule 64.]

22 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)