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

CYLOS CONSULTING PRIVATE LIMITED vs. UNION TERRITORY OF CHANDIGARH AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

SANJEEV PRAKASH SHARMA
SANJAY VASHISTH
Pet. Counsel
Ankit Dhiman
Varun Bansal
Res. Counsel
Sourabh Goel
Geetika Sharma

Petitioner / Applicant

CYLOS CONSULTING PRIVATE LIMITED
Respondent UNION TERRITORY OF CHANDIGARH AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Dec 17, 2024
Order No.

CWP-12739-2024 (O&M)

Citation

2024(12) TAXREPLY 12447
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

ORDER SANJEEV PRAKASH SHARMA, J. (Oral) CM-20414-CWP-2024 Application for placing on record short reply on behalf of respondents along with Annexure R-1/1 is allowed, subject to all just exceptions. Registry to place the same at appropriate place. Main case 1. The GST registration of the petitioner was cancelled by the respondents vide order dated 20.03.2023 solely on the ground that when the Inspector reached the place of office, though the nameplate mentioned the name of his firm, but since he was not present there and no one else identified his office, a presumption was drawn by the Inspector that the firm was not functional. The GST registration was accordingly cancelled. 2. A revocation application was moved by the petitioner which was rejected. Thereafter, he filed an appeal but the same was also rejected. 3. Learned counsel for the petitioner has relied on judgment passed by Coordinate Bench in CWP-787-2024 titled as ‘Gupta Enterprises vs....

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).