Login | Register

GST Library

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Contact Us

Our Services

TaxReply India Pvt Ltd

DEBSON PUMPS PVT. LTD. AND OTHERS vs. ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
SUPRATIM BHATTACHARYA
Pet. Counsel
Vinay Kr. Shraff
Priya Sarah Paul
Res. Counsel
T. M. Siddique
Debasish Ghosh
Nilotpal Chatterjee

Petitioner / Applicant

DEBSON PUMPS PVT. LTD. AND OTHERS

Respondent ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Sep 21, 2022
Order No.

M.A.T. No.1496 of 2022 With I.A. No.CAN 1 of 2022 With I.A. No.CAN 2 of 2022

Citation

2022(9) TAXREPLY 6389

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

Re: I.A. CAN 1 of 2022 1. This application has been filed to condone the delay of 109 days in filing the instant appeal. 2. We have heard Mr. Vinay Kr. Shraff, learned counsel appearing for the appellants and Mr. T. M. Siddique, learned Advocate for the State. 3. We are satisfied with the reasons assigned in the affidavit filed in support of the application. Accordingly, the delay in filing the instant appeal is condoned. 4. The application being I.A. CAN 1 of 2022 is allowed. Re: M.A.T. No.1496 of 2022 5. This intra Court appeal is directed against the order dated 25th April, 2022 in W.P.A. No.5663 of 2022. By the said order, the learned Single Bench has declined to grant any interim direction and has directed the respondents to file their affidavit-in-opposition. Aggrieved by such order, the appellants are before us. 6. We have heard Mr. Vinay Kr. Shraff, learned counsel appearing for the appellants duly assisted by Ms. Priya Sarah Paul, learned Advocat....

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
8
Jun
S
M
T
W
T
F
S
10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

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).