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

GAIKWAD ENTERPRISES vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

N.V. ANJARIA
NIRAL R. MEHTA
Pet. Counsel
Kumar H Trivedi
Res. Counsel
Manan Mehta

Petitioner / Applicant

GAIKWAD ENTERPRISES
Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Mar 10, 2023
Order No.

R/SPECIAL CIVIL APPLICATION NO. 226 of 2023

Citation

2023(3) TAXREPLY 7114
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Heard learned advocate Mr. Kumar Trivedi for the petitioner and learned Assistant Government Pleader Mr. Manan Mehta for the respondent State. 2. By filling the present petition under Article 226 of the Constitution, challenge is addressed by the petitioner to two orders. The first is order dated 23.11.2022 (GST MOU 06) which is an order passed under section 129(2) of the Central Goods and Services Tax Act, 2017 and the the Gujarat Goods and Services Tax Act, 2017. The other challenge is addressed against order dated 25.11.2022 (MOV 10) passed under section 130 of the Act. By order dated 25.11.2022, the goods of the petitioner came to be confiscated. 3. The facts to be noticed are that the petitioner pursuant to purchase order raised by it, transported the goods in the nature of metal scrap from Pune, Maharashtra to Vijapur, Gujarat through conveyance truck bearing No. MH-16-AY-9809. When the goods were in transit....

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
19
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).