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

EVEREST TRADING COMPANY vs. STATE OF U.P. THROUGH PRINCIPAL
(Allahabad High Court)

Hon'ble Judges:

SIDDHARTHA VARMA
Pet. Counsel
Nishant Mishra
Tanmay Sadh
Res. Counsel
C.s.c

Petitioner / Applicant

EVEREST TRADING COMPANY
Respondent STATE OF U.P. THROUGH PRINCIPAL
Court Allahabad High Court
State

Uttar Pradesh

Date Feb 25, 2020
Order No.

Writ Tax No. - 223 of 2020

Citation

2020(2) TAXREPLY 1460
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

The contention of the learned counsel for the petitioner is that after the goods were intercepted on 6.12.2019, the petitioner approached the authorities with an intention to get the goods and the vehicle released after the payment of tax as was payable under Section 129(1)(a) of the GST Act. However, when the tax as was being paid by the petitioner was not accepted and imposition of tax was being done under Section 129 (1)(b) of the Act, an Appeal under Section 107 (1) of the Act was filed. When, however, the Appellate Court instead of adjudicating as to whether the amount was payable under Section 129 (1) (a) or under Section 129 (1) (b) adjudicated on different aspects as well on 28.1.2020, the petitioner has filed the instant petition under the Article 226 of the Constitution of India. Learned counsel for the petitioner further submitted that under Section 168 of the U.P. GST Act, 2017, a certain Government Order had also been issued on 1.7.2017 (annexed as annexure no. ....

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 :
20
May
S
M
T
W
T
F
S
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)).