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

ISHAN CONSTRUCTION vs. THE COMMISSIONER OF CENTRAL EXCISE & OTHERS
(Chhattisgarh High Court)

Hon'ble Judges:

P. SAM KOSHY
Pet. Counsel
Anish Tiwari
Res. Counsel
Maneesh Sharma

Petitioner / Applicant

ISHAN CONSTRUCTION

Respondent THE COMMISSIONER OF CENTRAL EXCISE & OTHERS
Court Chhattisgarh High Court
State

Chhatisgarh

Date Feb 2, 2023
Order No.

WPT No. 35 of 2023

Citation

2023(2) TAXREPLY 6953
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 1. The petitioner in the present Writ Petition seeks for a direction to the respondents No. 1 for deciding the application (Annexure P/9) dated 24.01.2023 before considering the contents of the appeal itself. 2. The facts are that a proceeding under Section 73(1) of the Finance Act, 1944 read with Section 174 of the CGST Act, 2017 was initiated against the petitioner. It is stated that an order was passed in the said proceeding on 27.01.2022. 3. It is the further contention of the petitioner that in the said proceeding, notice has never been issued to the petitioner and that he was not aware of such a proceeding at all. 4. However for the same cause of action, there was yet another show-cause notice issued on 17.10.2018 wherein the petitioner immediately appeared and submitted his reply and there he was contesting the case on merit. Meanwhile, since the order dated 27.01.2022 was passed, the concerned authority closed the subsequent proceeding vide order dated ....

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
18
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).