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

APPARIO RETAIL PRIVATE LIMITED vs. THE UNION OF INDIA AND OTHERS
(Telangana High Court)

Hon'ble Judges:

M.S. RAMACHANDRA RAO
T.VINOD KUMAR
Pet. Counsel
G. Shiv Das
G. Prahlad
Res. Counsel
Namavarapu Rajeshwar Rao
B. Narayana Reddy
B. Narasimha Sarma

Petitioner / Applicant

APPARIO RETAIL PRIVATE LIMITED
Respondent THE UNION OF INDIA AND OTHERS
Court Telangana High Court
State

Telangana

Date Sep 28, 2021
Order No.

WRIT PETITION No.12183 of 2021

Citation

2021(9) TAXREPLY 4798
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

This Writ Petition is filed primarily assailing the Order-in- Appeal No.HYD-GST-RRC-APP-091-20-21 (APP I), dt.29.12.2020, passed by the 4th respondent, whereby the said respondent had set aside the order passed by the 5th respondent in Appeal No.03/2020-RR(GST)JC-D-D, dt.24.06.2020, denying the refund of excess amount lying to the credit of electronic cash ledger of the petitioner maintained under the Central Goods and Services Tax Act, 2017 (for short, ‘the CGST Act’). 2. The petitioner contends that it is engaged in the business of trading of electronic goods over e-commerce platform by obtaining registration under the provisions of Goods and Service Tax Laws; that the petitioner procures electronic goods from various vendors based on forecasted demand of business and maintains huge inventory for the purpose of ensuring timely deliveries; that as a result of purchases effected by it, a very high balance of input tax credit of GST paid on its purchases is available ....

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 :
14
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)).