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

HONDA MOTORCYCLE AND OTHERS vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

SANJEEV PRAKASH SHARMA
SANJAY VASHISTH
Pet. Counsel
Amrinder Singh
Res. Counsel
Sunish Bindlish

Petitioner / Applicant

HONDA MOTORCYCLE AND OTHERS
Respondent UNION OF INDIA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Sep 23, 2024
Order No.

CWP-21043-2024 (O&M)

Citation

2024(9) TAXREPLY 11230
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

ORDER SANJEEV PRAKASH SHARMA, J. (Oral) 1. The short point involved in this Writ Petition is that the petitioner had preferred an Appeal under Section 107 of the Central Goods and Services Tax Act, 2017 (for short “the CGST Act”) which has not been entertained by the respondents on the ground of non-payment of pre-deposit envisaged under Section 107 of the CGST Act. 2. Learned counsel for the petitioner submits that the petitioner deposited the entire amount demanded, though in dispute, and therefore, it cannot be said that he had to deposit the amount and additional 10% in terms of Section 107(6)(a) of the CGST Act. Once the petitioner has, by way of dispute, deposited the entire amount, question does not arise of payment of 10% further amount in terms of Section 107(6)(b) of the CGST Act. It is also submitted that once the petitioner deposited the amount in entirety in dispute, the purpose of pre-deposit stands meted-out. 3. This Court is of the view th....

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
19
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).