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

DEZY SAGAR AGARWAL vs. UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

SONAK
JITENDRA JAIN
Pet. Counsel
Rutuja Pawar
Hetal Laghave
Sneha
Res. Counsel
J. B. Mishra
Ashutosh Mishra
Sangeeta Yadav

Petitioner / Applicant

DEZY SAGAR AGARWAL
Respondent UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Oct 22, 2024
Order No.

WRIT PETITION NO. 1676 OF 2024

Citation

2024(10) TAXREPLY 11361
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

PC.:- 1. Heard learned counsel for the parties. 2. This petition challenges the impugned Order-in-Original dated 30 November 2023 made by the Joint Commissioner CGST (Respondent No. 3). 3. Mr. Mishra, learned counsel for the Respondents, submitted that the Petitioner has an alternate efficacious remedy of appeal to the Commissioner (Appeals). 4. Ms. Rutuja Pawar, learned counsel for the Petitioner, submits that this is a case of failure of natural justice. She submits that where there is failure of natural justice, the Petitioner cannot be relegated to avail of the alternate remedy. She submitted that this is one of the well-known exceptions in the context of the exhaustion of alternate remedies. 5. Ms. Pawar submits that, in this case, copies of the non-relied-upon documents were not furnished to the Petitioner despite several requests. She further states that there was no notice of the hearing before the Joint Commissioner, which resulted in the Petitioner bein....

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).