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

BRAJESH ENTERPRISES vs. THE STATE OF BIHAR AND OTHER
(Patna High Court)

Hon'ble Judges:

SANJAY KAROL
S. KUMAR
Pet. Counsel
Gautam Kumar Kejriwal
Alok Kumar Jha
Res. Counsel
Vikash Kumar

Petitioner / Applicant

BRAJESH ENTERPRISES
Respondent THE STATE OF BIHAR AND OTHER
Court Patna High Court
State

Bihar

Date Sep 17, 2021
Order No.

Civil Writ Jurisdiction Case No.15888 of 2021

Citation

2021(9) TAXREPLY 4737
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

Petitioner has prayed for the following relief(s):- “1(a) For issuance of a writ in the nature of certiorari for quashing of the ex-parte order bearing reference number ZA100719043649K dated 30.07.2019 passed by the respondent No.3 under section 29 of the Bihar Goods And Services Tax Act, 2017 (hereinafter referred to as the Bihar Act 2017 for short) read with Rule 22 of the Bihar Goods And Services Tax Rules, 2017 (hereinafter referred to as the “Bihar rules 2017” for short). (b) For issuance of a writ in the nature of mandamus directing the respondent’s especially the respondent No.3 to restore the registration of the petitioner with effect from the month of July 2019 so that the petitioner may file all the pending returns since August 2019 till date and also discharge liability of tax and interest (attracted if any) in accordance with the provisions of the Bihar act 2017 and the Central Goods and Services Tax Act, 2017 (hereinafter referred to as t....

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 :
13
May
S
M
T
W
T
F
S
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)).