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

CANARA BANK vs. JOINT COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND CENTRAL EXCISE AND OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

SUSHRUT ARVIND DHARMADHIKARI
ANURADHA SHUKLA
Pet. Counsel
T. Suryanarayana
Tanmayee Rajkumar
Res. Counsel
Abhijeet Shrivastava

Petitioner / Applicant

CANARA BANK

Respondent JOINT COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND CENTRAL EXCISE AND OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Dec 17, 2024
Order No.

Writ Petition No. 37158 of 2024

Citation

2024(12) TAXREPLY 12187
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

ORDER PER: JUSTICE SUSHRUT ARVIND DHARMADHIKARI 1. This petition under Article 226 of the Constitution of India has been filed against the order dated 22.8.2024, annexure P/13, passed in Reference No.F.V(GST)15-61/Adj/BPL-II/CB/2024-25 and the summary order dated 6.9.2024, annexure P/14, in Reference No.ZD230924005981E whereby the respondents have passed the final adjudication order confirming all the proposals in the show cause notice and rejected the petitioner’s responses and subsequently uploaded the summary order, annexure P/14. 2. At the outset learned counsel for the respondents raised a preliminary objection with regard to the availability of statutory alternative remedy under section 107 of the (Central Goods and Service Tax) CGST Act, 2017 (hereinafter referred to as ‘the CGST Act, 2017’). 3. When a query was put to the learned counsel for the petitioner with regard to availability of statutory alternative remedy of filing an appeal under ....

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
13
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).