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

JAI MATADI ENTERPRISES vs. THE COMMISSIONER OF STATE TAX & OTHERS
(Bombay High Court)

Hon'ble Judges:

NITIN JAMDAR
ABHAY AHUJA, JJ
Pet. Counsel
Deepak Bapat
Sonali Bapat
Res. Counsel
Shruti D. Vyas
Maya Majumdar
Karan Adik

Petitioner / Applicant

JAI MATADI ENTERPRISES
Respondent THE COMMISSIONER OF STATE TAX & OTHERS
Court Bombay High Court
State

Maharashtra

Date Jan 12, 2023
Order No.

WRIT PETITION NO.10541 OF 2022

Citation

2023(1) TAXREPLY 6899
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

P.C.:- 1. By this petition, the Petitioner has sought the following prayers:- a. Directing the Respondent No.3 to unblock the Input Tax Credit amounting to Rs.81,68,812/- as per “Exhibit-A” and refund to petitioner. b. Quashing the impugned orders as per “Exhibit-B”, “Exhibit-C”, “Exhibit-D”, “Exhibit-E” and “Exhibit-F”. c. To waive the late fee u/s 47 and interest u/s 50 of the CGST & SGST Act for non filing of returns in FORM-GSTR-3B within the prescribed time for the period February 2022 to August 2022 and the Proper Officer be directed to refund to petitioner the total amount of Rs.30,30,205/- paid by the petitioner as shown in “Exhibit-G”. d. Directing the Respondents not to pass the assessment order u/s 62 of the CGST Act for all the periods from October 2021 upto the period in which the Input Tax Credit amounting to Rs.81,68,812/- as per “Exhibit-A” is unblo....

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
17
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).