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

CHOTU LAL PROP. OF WISEMAX ENTERPRISES vs. UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

NITIN JAMDAR
ABHAY AHUJA, JJ.
Pet. Counsel
Brijesh Pathak
Res. Counsel
J. B. Mishra
Sangeeta Yadav

Petitioner / Applicant

CHOTU LAL PROP. OF WISEMAX ENTERPRISES
Respondent UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Jan 7, 2023
Order No.

WRIT PETITION NO. 11252 OF 2022

Citation

2023(1) TAXREPLY 6856
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

The Petitioner is before us challenging the action taken by the Respondents under Section 83 of the Maharashtra Goods and Services Act, 2017 of attaching the bank account no. 098663300002462 vide order bearing No. IV (Hqrs. Prev. ) CGST-N/12/2365/2022 Delhi dated 27 July 2022 and for a direction to allow the operation of the bank account. 2. Apart from the factual aspects raised by the Petitioner for contending that the bank account of the Petitioner was not liable to be attached, Petitioner has also raised an issue of jurisdiction of the Respondent-Authorities. According to the Petitioner, the Petitioner being a registered person falling within the jurisdiction of Tamil Nadu GST Act, 2017, the Respondent No.2 to 4 being officers appointed under MGST Act, 2017 will not have jurisdiction over the Petitioner. Learned Counsel for the Petitioner states that this being the issue of jurisdiction, the Petitioner is entitled to invoke writ jurisdiction of this Court. 3. Learned Coun....

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
17
Jun
S
M
T
W
T
F
S
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).