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

BIJEESH P.V. vs. THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE
(Kerala High Court)

Hon'ble Judges:

AMIT RAWAL
Pet. Counsel
K.r.avinash
Abdul Raoof Pallipath
Res. Counsel
Sheela Devi
P Vijayakumar
Sheela Devi

Petitioner / Applicant

BIJEESH P.V.
Respondent THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE
Court Kerala High Court
State

Kerala

Date Jun 19, 2020
Order No.

WP(C). No.12129 OF 2020(M)

Citation

2020(6) TAXREPLY 2628
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

The petitioner, a managing partner of firm under the name and style “Golden Traders” in Malappuram District, is dealing with the trading of areca-nut. The petitioner has been issued registration under the Central Goods and Services Tax Act- 2017, for the purpose of assessment of GST and had been filing returns from time to time, which is marked as Exhibits P1 to P6. 2. Sri.K.R.Avinash, the learned counsel appearing on behalf of the petitioner submits that there was a minor delay in filing the GST returns for various periods and as a result thereof, the petitioner was served with a demand notice dated 13.03.2020 by Superintendent of Central Tax and Central Excise, Tirur, demanding an amount of ₹ 9,72,519/-. The aforementioned demand notice is based on the gross tax instead of net tax and has to exclude the input tax credit. 3. In this regard, the petitioner submitted Exhibit-P8 representation; but thereafter on 12.06.2020, GST Council recommended to give reducti....

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 :
4
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)).