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

JV CREATIVES PVT. LTD. vs. PRINCIPAL ADDITIONAL DIRECTOR GENERAL, DGGI, GURUGRAM ZONAL UNIT, GURUGRAM AND ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Jitin Singhal
Res. Counsel
Harpreet Singh
Suhani Mathur
Jatin Kumar Gaur

Petitioner / Applicant

JV CREATIVES PVT. LTD.

Respondent PRINCIPAL ADDITIONAL DIRECTOR GENERAL, DGGI, GURUGRAM ZONAL UNIT, GURUGRAM AND ANOTHER
Court Delhi High Court
State

Delhi

Date Jul 23, 2024
Order No.

W. P. (C) 10042/2024, CM APPL. 41048/2024, CM APPL. 41163/2024

Citation

2024(7) TAXREPLY 10314
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

VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning an order dated 26.06.2024 (hereafter the impugned order) passed by the learned Principal Additional Director General, Directorate General of GST Intelligence, Gurugram Zonal Unit, whereby the objections preferred by the petitioner to the order provisionally attaching the bank account under Section 83 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act), was rejected. 2. The petitioner has not produced the order of attaching his bank account. Although, it is averred that the copy of the same has not been provided to the petitioner, there are no communications on record, which indicate that the petitioner had sought copy of the same from the concerned officer. The petitioner submits that he was informed by his banker (ICICI Bank, Dwarka, New Delhi) that its bank account No.046105000960 had been provisionally attached by the Commissioner. 3. The impugned order....

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).