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

GLOBAL SEAMLESS TUBES & PIPES PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF CGST & CX & OTHERS
(Calcutta High Court)

Hon'ble Judges:

T.S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Anil Duggar
Sandip Choraria
Res. Counsel
Bhaskar Prosad Banerjee
Abhradip Maity

Petitioner / Applicant

GLOBAL SEAMLESS TUBES & PIPES PRIVATE LIMITED

Respondent ASSISTANT COMMISSIONER OF CGST & CX & OTHERS
Court Calcutta High Court
State

West Bengal

Date Nov 29, 2022
Order No.

M.A.T. 1334 of 2022 With I.A. No. CAN 1 of 2022

Citation

2022(11) TAXREPLY 6896
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

JUDGMENT (T.S. SIVAGNANAM, J.) 1. This intra-Court appeal by the writ petitioner is directed against the order dated 29th June, 2022 passed in WPA 8746 of 2022.The said writ petition was filed by the appellant praying for a direction upon the respondents to complete the investigation, which has been caused against the appellant. The appellant is primarily aggrieved by terming the appellant as a risky exporter and a tag being fixed and accordingly, thereby export consignments of the appellant are either not being allowed to be exported or there is inordinate delay on the alleged ground of verification. 2. The learned writ Court had directed the investigation to be completed and appropriate orders to be passed pursuant to such investigation. Aggrieved by such direction, the writ petitioner is on appeal before us. 3. We have heard Mr. Duggar, learned advocate for the appellant/petitioner. The prayer sought for in the writ petition is for a direction upon the....

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).