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

GOOD LUCK EDUCATIONAL & WELFARE SOCIETY vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

RAJESH BINDAL
MANOJ BAJAJ
Pet. Counsel
Jagmohan Bansal
Chetan Jain
Res. Counsel
Tajender K. Joshi
Pankaj Gupta

Petitioner / Applicant

GOOD LUCK EDUCATIONAL & WELFARE SOCIETY
Respondent UNION OF INDIA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Nov 13, 2018
Order No.

CWP No. 15024 of 2018 (O&M)

Citation

2018(11) TAXREPLY 2803
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

The petitioner has approached this Court challenging the order dated 18.4.2018 whereby the claim for refund of the amount of tax paid before introduction of Goods & Service Tax, was rejected. The primary ground on which the claim has been rejected is that the petitioner has not filed TRAN-1 Form. Learned counsel for the petitioner submitted that when the claim of the petitioner was rejected, the last date fixed for submission of TRAN-1 Form was 27.12.2017, however, the date was subsequently extended from time to time and presently as per the amendment made in the Central Goods & Services Tax Rules, 2017 (for short, 'the GST Rules') vide notification dated 10.9.2018, the date has now been extended till 31.3.2019. Hence, the petitioner be given liberty to submit TRAN-1 Form to claim the benefit of input tax credit. Learned counsel for the respondents does not dispute the fact that date for submission of TRAN-1 is now stands extended upto 31.3.2019, in terms of ....

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 :
7
May
S
M
T
W
T
F
S
10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

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)).