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

HIMANSHU TRADERS vs. THE UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

SANJAY KAROL
PARTHA SARTHY
Pet. Counsel
Anurag Saurav
Res. Counsel
K.n. Singh
Anshuman Singh
Vivek Prasad

Petitioner / Applicant

HIMANSHU TRADERS
Respondent THE UNION OF INDIA & OTHERS
Court Patna High Court
State

Bihar

Date Jan 20, 2023
Order No.

Civil Writ Jurisdiction Case No. 642 of 2023

Citation

2023(1) TAXREPLY 7107
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 ( Per : HONOURABLE THE CHIEF JUSTICE ) Heard learned counsel for the parties. Petitioner has prayed for the following relief(s):- (i) For issuance of appropriate writ/order/direction for setting aside order bearing Order dated 05.09.2022 passed by Additional Commissioner (Appeal), Saran Division, Chapra in Appeal Case No. SN/GST-15/2022-23 for the financial year 2018-19 whereby and whereunder the Appellate Authority rejected the appeal filed by the petitioner against the order dated 08.03.2020 passed by Respondent no. 3 on the ground of limitation after finding a delay of two month and further directed to issue GST APL-02. (ii) For issuance of appropriate writ/order/direction for setting aside order bearing reference no. ZA1003200117141 dated 08.03.2020 passed by Assistant Commissioner of State Tax jurisdiction, Siwan Circle, Siwan, whereby and where under respondent rejected the Input Tax Credit Claim by the petitioner in Form GSTR3B for the financial y....

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
17
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).