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

HINGANGHAT INTEGRATED TEXTILE PARK PRIVATE LIMITED vs. UNION OF INDIA AND ORS.
(Bombay High Court)

Hon'ble Judges:

R.K.DESHPANDE
VINAY JOSHI
Pet. Counsel
Bharat Raichandani
D.s.agnihotri
Res. Counsel
U.m. Aurangabadkar

Petitioner / Applicant

HINGANGHAT INTEGRATED TEXTILE PARK PRIVATE LIMITED
Respondent UNION OF INDIA AND ORS.
Court Bombay High Court
State

Maharashtra

Date Oct 14, 2019
Order No.

WRIT PETITION NO. 6923 OF 2019

Citation

2019(10) TAXREPLY 1902
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

1. Heard the learned counsel for the petitioner. 2. The challenge in the petition is to the provision of Section 17(5)(C) and (D) of the Central Goods and Services Act 2017, on the ground of double taxation and being discrimination. It is the violation of Article 14 of the Constitution of India for the reason that though petitioner-Company is similarly situated with the other establishments, the credit of the input goods and services utilised for construction of malls to let it out on annual rent, is denied. 3. The reliance is placed upon the decision of the Division Bench of the Orissa High Court in case of M/s Safari Retrearts Pvt. Ltd. & Ors. Vs. Chief Commissioner of CGST and ors. Delivered on 17.04.2019 in Writ Petition (C) No. 20463 of 2018. In the said decision the Court has read down the provision instead of writing it down and the petitioner therein is held entitled for credit of goods and services, input of goods and services in the process of constru....

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
9
Jun
S
M
T
W
T
F
S
10 Jun

☑ Monthly | GSTR-7

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

☑ Monthly | GSTR-8

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

11 Jun

☑ Monthly | GSTR-1

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

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).