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

HITECH SWEET WATER TECHNOLOGIES PVT. LTD. vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

N. V. ANJARIA
BHARGAV D. KARIA
Pet. Counsel
Karankumar J Sukawala
Mukund Kumar Chouhan
Res. Counsel
---

Petitioner / Applicant

HITECH SWEET WATER TECHNOLOGIES PVT. LTD.
Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Oct 6, 2022
Order No.

R/SPECIAL CIVIL APPLICATION NO. 14347 of 2022

Citation

2022(10) TAXREPLY 6449
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

Heard learned advocate Mr. Karankumar J. Sukawala for the petitioners and learned Asst. Government Pleader Mr. Trupesh Kathiriya for the respondents. 2. By filing this petition under Article 226 of the Constitution, the petitioner has challenged the orders, each dated 19.04.2022 in respect of financial years 2017-18, 2018-19 and 2019-20, whereby with respect of three years, the competent authority of the respondent called upon the petitioner to pay amount of tax under Section 73(9), to pay interest under section 50 and further to pay 10% penalty under Section 73(9) of the Gujarat Goods and Service Tax Act, 2017. It was provided that unless the said amounts are paid within 30 days, the authorities will proceed to recover by taking resort to Sections 78 and 79 of the Act. 2.1 The petitioners have also challenged the showcause notices dated 13.03.2022 for the same three financial years, which notices were basis for passing the aforesaid orders. 3. Petitioner M/s. Hitech Swe....

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).