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

GENERAL MOTORS INDIA PRIVATE LIMITED vs. STATE OF MAHARASHTRA & OTHERS
(Bombay High Court)

Hon'ble Judges:

SONAK
JITENDRA JAIN
Pet. Counsel
Darius Shroff
Mahir Chablani
Dimpal Jangid
Res. Counsel
Shrutin Vyas
P.n. Diwan Agp

Petitioner / Applicant

GENERAL MOTORS INDIA PRIVATE LIMITED
Respondent STATE OF MAHARASHTRA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Dec 11, 2024
Order No.

WRIT PETITION NO. 17122 OF 2024

Citation

2024(12) TAXREPLY 11837
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

P.C.   (PER M.S.SONAK, J ):- 1. Heard learned counsel for the parties. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. The challenge in this petition is to the pre-show cause notice in Form DRC-01 A issued by respondent No. 2 to the petitioner under Section 73 (5) read with Rule 142 (1-A) of the State Goods and Services Tax Act (SGST). The petitioner also seeks a Writ of Mandamus upon respondent No. 3 to dispose of the petitioner’s application dated 20 December 2023 seeking advance ruling inter alia on the taxability of the sale of land and buildings carried out pursuant to the Asset Purchase Agreement (APA) on merits. 4. Mr. Shroff learned senior counsel for the petitioner, expressed an apprehension that on account of the issuance of the pre-show cause notice dated 22 October 2024 respondent No. 3 may decline to dispose of the petitioners’ application for advance ....

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
16
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).