Login | Register

GST Library

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Contact Us

Our Services

TaxReply India Pvt Ltd

GANPATI HOMES PRIVATE LIMITED vs. THE STATE OF JHARKHAND & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
DEEPAK ROSHAN
Pet. Counsel
Sidhi Jalan
Res. Counsel
Ashok Kumar Yadav
Priyanka Boby

Petitioner / Applicant

GANPATI HOMES PRIVATE LIMITED

Respondent THE STATE OF JHARKHAND & OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Nov 29, 2022
Order No.

W.P.(T) No. 2656 of 2021

Citation

2022(11) TAXREPLY 6640

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 Writ petition was preferred with the following prayers : A. For issuance of an appropriate writ, order or direction, for holding and declaring that the action of the State Tax Officer-Respondent No. 5 to be in conflict with the mandate of Section 107 (7) of the Act inasmuch as once an Appeal has been preferred in terms of Section 107 of the State Goods and Services Tax Act, 2017 and Section 107(6) of the Act has been complied with, which pertains to pre-deposit, no recovery could have been made by the State Taxes Department, unless the Appeal of the Assessee is rejected, although during the pendency of Appeal of the Petitioner till today, the respondent No. 5 has realized the disputed amount from the Electronic Cash Ledger of the petitioner. B. For issuance of an appropriate writ, order or direction, for holding and declaring that Section 107 (13) of the Act is mandatory and not directory and once the Appeal having been filed within time and no adjudication having ....

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
13
Jun
S
M
T
W
T
F
S
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).