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

ESS AAR AUTOMOTIVE PVT. LTD. vs. UNION OF INDIA & ORS.
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
SANJEEV NARULA
Pet. Counsel
Vineet Bhatia
Res. Counsel
Anil Soni
Devesh Dubey
Anuj Aggarwal

Petitioner / Applicant

ESS AAR AUTOMOTIVE PVT. LTD.
Respondent UNION OF INDIA & ORS.
Court Delhi High Court
State

Delhi

Date Jul 14, 2020
Order No.

W.P.(C) 3897/2020

Citation

2020(7) TAXREPLY 2682
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed seeking a direction to the respondents to immediately credit the already sanctioned Central Goods and Service Tax component of the provisional refund amount and to refund the balance amount to the petitioner. 3. Learned counsel for petitioner states that a provisional refund order dated 27th November, 2019 under Section 54(6) and Rule 91(2) for ₹ 3,16,76,048 (i.e. CGST ₹ 1,58,38,024/- + SGST ₹ 1,58,38,024/-) was sanctioned being 90% of the total claim in terms of Section 54(6) of the CGST Act. 4. He further states that a revised payment Advice No.62/2019-20 dated 05th December, 2019 was issued to the State Authority and thereafter the SGST component of the provisional refund was credited to the bank account of the petitioner. 5. In the writ petition, it had been averred that CGST component of ₹ 1,58,38,024/- provisionally sanctioned on 27th November, 2019 alon....

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 :
1
May
S
M
T
W
T
F
S
10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).