Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

AMN LIFE SCIENCE PVT. LTD. vs. THE UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

NITIN JAMDAR
GAURI GODSE, JJ.
Pet. Counsel
Rahul Thakkar
Res. Counsel
Karan Adik
Ram Ochani

Petitioner / Applicant

AMN LIFE SCIENCE PVT. LTD.
Respondent THE UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Nov 30, 2022
Order No.

WRIT PETITION NO. 83 OF 2022

Citation

2022(11) TAXREPLY 6653
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

The Petitioner received a notice from the Office of the Commissioner, Central Goods and Service Tax on 30 June 2021 wherein it was stated that the authorities had noticed that Petitioner’s have made export under the payment of Integrated Goods and Service Tax with an intent to claim refund on duty paid, at the same time Petitioner availed of full exemption of Integrated Goods and Service Tax in the course of import of raw materials which have been imported for use in the manufacture of export goods. The notice also stated that when exemption of Integrated Goods and Service Tax was being availed, there was no question of taking refund of Integrated Goods and Service Tax paid on such exported goods under Advance Authorizations/EOU Scheme. According to the authorities the Petitioner availed double benefits. The Petitioner was thereafter called upon to furnish documents such as the balance sheet, details of the goods imported, details of goods manufactured and exported from th....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
13
Jun
S
M
T
W
T
F
S
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).