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

DRB INFRASTRUCTURE PVT. LTD. & OTHER vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

BIBEK CHAUDHURI
Pet. Counsel
Rima Sarkar
Sidhi Sethia
Res. Counsel
Subir Kumar Saha
Bikramaditya Ghosh

Petitioner / Applicant

DRB INFRASTRUCTURE PVT. LTD. & OTHER
Respondent THE STATE OF WEST BENGAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date Feb 10, 2023
Order No.

W.P.A. 314 of 2023

Citation

2023(2) TAXREPLY 6976
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

Bibek Chaudhuri, J. The petitioner No.1 is a construction Company who was entrusted with sub-contract for earth excavation, embankment/subgrade work and drain work on the four/six lane access controlled expressway at Jammu in the State of Jammu and Kashmir. In order to carry out the said work, petitioner No.1 transported its own machinery from Arunachal Pradesh to Jammu by two trailers through a third party consignment. On 26th December, 2022, the said trailers were incepted by respondent No.3. The driver of the vehicle was asked to produce e-way bill, tax invoice and delivery challans. The driver could produce the e-way bill but failed to produce the tax invoice and delivery challans. Subsequently, the petitioner No.2 being the authorized representative of petitioner No.1 Company, personally met the adjudicating authority and on 21st January, 2023 he was informed that the trailer can only be released if petitioner No.1 pays penalty for a sum of Rs.7,00,000/-. The petitioner....

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
18
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).