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

ENALTEC LABS PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

VIVEK RUSIA
BINOD KUMAR DWIVEDI
Pet. Counsel
Akshita Shetty
Res. Counsel
Prasanna Prasad

Petitioner / Applicant

ENALTEC LABS PRIVATE LIMITED

Respondent UNION OF INDIA AND OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Oct 23, 2024
Order No.

Writ Petition No. 32309 of 2024

Citation

2024(10) TAXREPLY 11525
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 PER: JUSTICE VIVEK RUSIA This writ petition under Article 226 of the Constitution of India has been filed by the petitioner challenging the show-cause notice dated 20.08.2024 issued by respondent No. 2 under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the 'CGST Act') directing the petitioner to deposit INR 3,13,68,322/- together with interest and penalty by alleging violation of Rule 96(10) of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the 'CGST Rules') in respect of the refund of integrated taxes sanctioned on export of goods for the period FY 2018-19 to 2020-21. Petitioner is challenging the aforesaid notice inter alia on the ground of limitation prescribed under sub- section (10) of Section 73 of the CGST Act. 02. Petitioner is a private limited company having GSTIN No. 23AABCE5821H1Z0 (MP registration) engaged in the business of formulation, development and contract resea....

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).