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

ESDS SOFTWARE SOLUTION LIMITED vs. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES & OTHERS
(Karnataka High Court)

Hon'ble Judges:

S.R.KRISHNA KUMAR
Pet. Counsel
Avinash Poddar
Raghavendra C. R.
Res. Counsel
K. Hemakumar
Nagendra A.
Jeevan J.neeralgi

Petitioner / Applicant

ESDS SOFTWARE SOLUTION LIMITED

Respondent ASSISTANT COMMISSIONER OF COMMERCIAL TAXES & OTHERS
Court Karnataka High Court
State

Karnataka

Date Apr 22, 2025
Order No.

WRIT PETITION NO. 4211 OF 2023 (T-RES)

Citation

2025(4) TAXREPLY 13449
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

ORAL ORDER In this petition, petitioner seeks for the following reliefs: “a) To issue order(s), directions, writ(s) in the nature of mandamus, directing Respondent Nos. 1 to 5 to allow the petitioner access to the GST Portal in order to the rectify form GSTR-1 uploaded for September 2020 with respect to those invoices issued to Respondent No.06 so as to enable the respondent No.06 to take credit of the tax paid by the petitioner notwithstanding the time limit prescribed in Section 16(4) of the CGST Act. b) Grant such other reliefs as this Hon’ble High Court may think fit including the cost of this writ petition.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that due to oversight and inadvertence, there was mismatch....

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
9
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).