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 vs. UNION OF INDIA AND OTHERS
(Bombay High Court)

Hon'ble Judges:

K.R. SHRIRAM
JITENDRA JAIN
Pet. Counsel
Brijesh Pathak
Res. Counsel
Jitendra B. Mishra
Sangeeta Yadav

Petitioner / Applicant

CHOTU LAL
Respondent UNION OF INDIA AND OTHERS
Court Bombay High Court
State

Maharashtra

Date Aug 26, 2024
Order No.

WRIT PETITION NO. 8631 OF 2023

Citation

2024(8) TAXREPLY 10650
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

P.C. : 1. On 26th September 2023 the following order came to be passed : Mr. Mishra, learned Counsel for the Respondents, has a serious objection to the Petitioner invoking the jurisdiction of this Court under Article 226 of the Constitution of India and seeking discretionary reliefs in relation to the attachment notice as issued under Section 83 of the CGST Act. Mr. Mishra submits that the Petitioner is a bogus person and a substantial amount of about Rs. 21 crores was deposited in his account which is attached by the Respondent. The Petitioner is stated to be a labourer and without having any source of business has invoked the jurisdiction of this Court under Article 226 of the Constitution of India for the relief as prayed for. It is his submission that the Petitioner has not approached this Court with clean hands and with appropriate disclosures. If that be the case, this Court would not entertain any frivolous and bogus pleas. The Respondent Revenue would be required to....

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
16
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).