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

ASHOK SHARMA vs. THE STATE OF WEST BENAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJARSHI BHARADWAJ
Pet. Counsel
Himangshu Kumar Ray
Subal Saha
Subhasis Podder
Res. Counsel
A. Ray
T.m. Siddiqui
D. Sahu

Petitioner / Applicant

ASHOK SHARMA
Respondent THE STATE OF WEST BENAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date Dec 17, 2024
Order No.

W. P. A 26591 of 2024

Citation

2024(12) TAXREPLY 11885
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

Rajarshi Bharadwaj, J: 1. The petitioners seek the quashing of the appellate order dated 04.10.2024 passed by Respondent No. 6, the show cause notice in Form GST MOV-07 dated 27.06.2024, the unsigned summary of the show cause notice in Form GST DRC-01 dated 05.07.2024 issued by Respondent No. 4, the order of demand for tax and penalty dated 15.07.2024 in GST Form MOV-09 as well as the summary of the order dated 16.07.2024 passed by Respondent No. 3 under Section 129 (3) of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘WBGST Act’) and Section 129 (3) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘CGST Act’). The petitioner contends that the penalty has been imposed illegally, arbitrarily and without applying due consideration, as the physical verification of the goods after detention tallied with the measurements mentioned in the supply invoices and the tax rate was accurately stated as 18%.....

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
15
Jun
S
M
T
W
T
F
S
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).