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

DEEPAK SALES CORPORATION vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

RITU BAHRI
MANISHA BATRA
Pet. Counsel
Amrinder Singh
Res. Counsel
Rishabh Kapoor

Petitioner / Applicant

DEEPAK SALES CORPORATION
Respondent UNION OF INDIA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Sep 21, 2023
Order No.

CWP No.283 of 2023

Citation

2023(9) TAXREPLY 8112
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

RITU BAHRI , J . 1. The instant petition invoking the writ jurisdiction of this Court has been filed by the petitioner under Article 226 of the Constitution thereby challenging the order dated 29.04.2022 passed by the Commissioner (Appeals) i.e. respondent No. 4 whereby the appeal filed by the petitioner challenging the order passed by respondent No. 3 had been dismissed and it was held that the petitioner had utilized the amount of Rs. 21,13,354/- from the excess Input Tax Credit (ITC) taken by it and was liable for imposition of equal penalty and to pay interest. 2. The factual matrix of the case in brief is that the petitioner which is a proprietorship trading concern operating since the year 2010, was previously registered under the erstwhile Haryana Value Added Tax Act, 2003 (For short “VAT Act”). After introduction of Central Goods and Service Tax Act, 2017 (For short “CGST Act”) w.e.f. 01.07.2017, it had migrated into GST regime and got itself ....

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
28
Jun
S
M
T
W
T
F
S
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).