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

ANNAPOORNA MOTORS vs. THE UNION OF INDIA
(Karnataka High Court)

Hon'ble Judges:

SURAJ GOVINDARAJ
Pet. Counsel
H.r. Kambiyavar
H.s. Sharanesha
Patri Shashikala
Res. Counsel
M.b. Kanavi
Girish Hulmani

Petitioner / Applicant

ANNAPOORNA MOTORS
Respondent THE UNION OF INDIA
Court Karnataka High Court
State

Karnataka

Date Nov 10, 2021
Order No.

WRIT PETITION NO.103446/2021 (T-RES)

Citation

2021(11) TAXREPLY 4836
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

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

ORDER

1. Sri. Girish Hulmani, learned counsel accepts notice for respondent No.6. He files statement of objections. The same is taken on record. The objections have been served on the counsel for the petitioner on 10.11.2021. 2. The petitioner is before this Court, seeking for the following reliefs: (i) Issue a writ of certiorari, or such other writ, order or direction in the nature of a writ of certiorari, to strike down/read down sub-rule 1(A) to Rule 117 of CGST Rules, 17 inserted by Notification No.48/2018 CT dated 10.09.2018 (Annexure-T) by Respondent No.1, on the ground that the term ‘technical difficulties on the common portal’ is arbitrary, ultra vires S. 140(3) of CGST Act, 17 and/or to the extent that the impugned rule restricts extension of time limit only to those registered persons in respect of whom Council has made recommendation; (ii) Issue a writ of Certiorari, or such other Writ, Order or direction in the nature of a writ of certiorari, quashing p....

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 :
15
May
S
M
T
W
T
F
S
20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).