Login | Register

GST Library

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Contact Us

Our Services

TaxReply India Pvt Ltd

BHAWNA CHUGH vs. UNION OF INDIA & ORS.
(Delhi High Court)

Hon'ble Judges:

RAJIV SHAKDHER
TALWANT SINGH
Pet. Counsel
Priyadarshi Manish
Anjali J. Manish
Ritaj Kacker
Res. Counsel
Sanjay Bansal
Harpreet Singh
Amit Parsad

Petitioner / Applicant

BHAWNA CHUGH

Respondent UNION OF INDIA & ORS.
Court Delhi High Court
State

Delhi

Date May 13, 2021
Order No.

W.P.(C) 5301/2021

Citation

2021(5) TAXREPLY 4266

Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

CM APPL. 16313/2021 1. Allowed, subject to just exceptions. W.P.(C) 5301/2021 and CM APPL. 16312/2021 2. This writ petition is directed against summons issued qua the petitioner. The impugned summons, are dated 07.04.2021, 16.04.2021 and 22.04.2021. (See Annexures P4, P7 and P10 respectively.). 3. It is the contention of Mr. Priyadarshi Manish, who appears on behalf of the petitioner, that not only are the summons vague, but they were served on the petitioner after the date provided in the summons for appearance had passed. 4. Mr. Sanjay Bansal, learned Senior Counsel, on instructions of Mr. Harpreet Singh, who appears on behalf of the contesting respondents, i.e., respondent nos. 2 to 4, submits that the aforementioned summons are like spent bullets, and therefore, have become inefficacious. 5. Mr. Bansal, on instructions, says, no steps for criminal prosecution qua the petitioner have been triggered based on the impugned summons. 5.1. The statement of M....

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 :
1
May
S
M
T
W
T
F
S
10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

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)).