Login | Register

GST Library

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Contact Us

Our Services

TaxReply India Pvt Ltd

BOSCH AUTOMOTIVE ELECTRONICS INDIA PRIVATE LIMITED vs. THE STATE OF KARNATAKA & OTHERS
(Karnataka High Court)

Hon'ble Judges:

KRISHNA KUMAR
Pet. Counsel
Ravi Raghavan
Nischal K.m
Rohan Karia
Res. Counsel
Hema Kumar

Petitioner / Applicant

BOSCH AUTOMOTIVE ELECTRONICS INDIA PRIVATE LIMITED

Respondent THE STATE OF KARNATAKA & OTHERS
Court Karnataka High Court
State

Karnataka

Date Jul 29, 2024
Order No.

WRIT PETITION NO. 24897 OF 2023 (T-RES)

Citation

2024(7) TAXREPLY 10763

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

ORAL ORDER HON'BLE MR JUSTICE S.R.KRISHNA KUMAR In this petition, petitioner is seeking for the following reliefs: "a) issue a writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate Writ or order or direction under Article 226 of the Constitution of India quashing the impugned Show Cause Notice bearing No. ADCOM (ENF)/SZ/DCCT-02/INS-49/2022-23 dated 02.08.2023 issued by the Respondent No. 2 in FORM GST DRC-01 enclosed at Annexure-A demanding input tax credit availed by the Petitioner along with interest and penalty; b) hold that the Petitioner has rightly availed input tax credit of Rs.3,92,52,317/- in respect of the manpower supply services received by the Petitioner during the period 2017-18 to 2022-23; c) pass such further order(s) and other reliefs as the nature and circumstances of the case may require." 2. Heard learned counsel for the petitioner and learned AGA for the respondents and perused the material on rec....

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
12
Jun
S
M
T
W
T
F
S
13 Jun

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

☑ Monthly | IFF

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

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).