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

HCC VCCL JOINT VENTURE vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
RAVINDER DUDEJA
Pet. Counsel
Bharat Raichandani
Deepak Kumar Khokhar
Res. Counsel
Ravi Prakash
Aditya Singla

Petitioner / Applicant

HCC VCCL JOINT VENTURE
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date Nov 5, 2024
Order No.

W. P. (C) 10940/2023

Citation

2024(11) TAXREPLY 11635
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 YASHWANT VARMA, J. (ORAL) 1. The writ petitioner assails the validity of the order dated 05 July 2023 made in purported exercise of powers conferred by Section 108 of the Central Goods & Services Tax Act, 2017 [CGST Act] and which has principally placed in abeyance an order of refund dated 09 December 2022. That order had sanctioned the refund of a sum of INR 5,50,00,000/- in favour of the writ petitioner. 2. While considering the petition on 21 October 2024 we had, upon hearing learned counsels for respective sides, passed the following order “1. Having heard learned counsels for respective sides at some length, we take note of the following facts which emerge. 2. The petitioner is principally aggrieved by the order dated 05 July 2023 and which has essentially placed in abeyance the Refund Sanction Order dated 09 December 2022. The Refund Sanction Order undisputedly pertained to the amounts standing to the credit of the Electronic Ca....

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
15
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).