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

GRASIM INDUSTRIES LIMITED vs. UNION OF INDIA AND 6 OTHERS
(Allahabad High Court)

Hon'ble Judges:

BHARATI SAPRU
ROHIT RANJAN AGARWAL
Pet. Counsel
Nishant Mishra
Res. Counsel
Gaurav Mahajan

Petitioner / Applicant

GRASIM INDUSTRIES LIMITED

Respondent UNION OF INDIA AND 6 OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Jul 19, 2019
Order No.

Writ Tax No. - 812 of 2019

Citation

2019(7) TAXREPLY 2116
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

Heard Shri Nishant Mishra, learned counsel for the petitioner, Shri Gaurav Mahajan, learned counsel for the respondent no.3 and Shri Anant Kumar Tiwari, learned counsel for the respondent nos.1,2 and 4. The petitioner has challenged the vires of Rules 117 and 120A of CGST Rules, which read as hereunder:- "117(1). Every registered person entitled to take credit of input tax under Section 140 shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, duly signed, on the common portal specifying therein, separately, the amount of input tax credit of eligible duties and taxes, as defined in Explanation 2 to section 140 to which he is entitled under the provisions of the said section: Provided that the Commissioner may, on the recommendation of the Council extend the period of ninety days by a further period not exceeding ninety days. 120A. Every registered person who has submitted a declaration electronically in FORM GST ....

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 :
22
May
S
M
T
W
T
F
S
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)).