Login | Register

GST Library

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Contact Us

Our Services

TaxReply India Pvt Ltd

GLOBAL CONSTRUCTION AND MUKESH TRIPATHI vs. UNION OF INDIA AND OTHERS
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
NUBHA RAWAT CHOUDHARY
Pet. Counsel
Sumeet Gadodia
Ranjeet Kushwaha
Res. Counsel
Amit Kumar

Petitioner / Applicant

GLOBAL CONSTRUCTION AND MUKESH TRIPATHI

Respondent UNION OF INDIA AND OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Nov 3, 2021
Order No.

W.P.(T) No. 4329 of 2021

Citation

2021(11) TAXREPLY 4818

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

Heard Mr. Sumeet Gadodia, learned counsel appearing on behalf of the petitioners. 2. Heard Mr. Amit Kumar, learned counsel appearing on behalf of the respondents. 3. The present writ petition has been filed challenging the garnishee Notice dated 30.09.2021 (Annexure-9) issued under Section 79 of the Central Goods & Services Tax Act, 2017 whereby the respondent no. 4 has frozen the bank account of the petitioners. It is the specific case of the petitioners that an appeal has been filed before the appellate authority on 29.09.2021 against the Order-in- Original dated 18.12.2018 (Annexure-2) and immediately on the next date i.e. on 30.09.2021, the impugned garnishee notice has been issued. 4. The learned counsel appearing on behalf of the respondents has serious objection to the maintainability of the writ petition and he submits that the petitioners ought to have approached the authority first by bringing to the notice of the authority about the filing of the appeal. H....

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 :
15
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)).