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

IMAX INFRASTRUCTURE PRIVATE LIMITED. vs. P.M. THE DEPUTY COMMISSIONER
(Calcutta High Court)

Hon'ble Judges:

MD. NIZAMUDDIN
Pet. Counsel
J. Khan
T. Ahamed Khan
B. Sengupta
Res. Counsel
Anirban Ray
T.m. Siddiqui
S. Mukherjee

Petitioner / Applicant

IMAX INFRASTRUCTURE PRIVATE LIMITED.
Respondent P.M. THE DEPUTY COMMISSIONER
Court Calcutta High Court
State

West Bengal

Date Jun 10, 2022
Order No.

WPA 9752 OF 2022

Citation

2022(6) TAXREPLY 5930
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

Heard learned advocates appearing for the parties. In this writ petition, petitioner has challenged the impugned order dated 3rd March, 2022 passed by the Deputy Commissioner of Revenue, Directorate of Revenue Intelligence and Enforcement, under Section 74(9) of the State GST Act, on the ground that the same is without jurisdiction by contending that the initiation of proceeding in question under the State GST Act is without jurisdiction and he cannot act as an officer under the State GST Act. Mr. Ghosh, learned advocate appearing for the respondents opposing the writ petition and defending the jurisdiction of the respondent DRI officer concerned relies on Section 4, Section 5 of the State GST Act as well as notification dated 8th March, 2019 and 29th March, 2019. Mr. Khan, learned advocate appearing for the petitioner relies on a notification dated 12th February, 2019. Mr. Ghosh also raised point of maintainability of the writ petition on the ground of availability of a....

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
25
May
S
M
T
W
T
F
S
25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).