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

JYOTI STRUCTURES LIMITED vs. UNION OF INDIA AND OTHERS
(Chhattisgarh High Court)

Hon'ble Judges:

P. SAM KOSHY
Pet. Counsel
Neeladri
Res. Counsel
Tushar Dhar Diwan
Maneesh Sharma
Chandresh Shrivastava

Petitioner / Applicant

JYOTI STRUCTURES LIMITED
Respondent UNION OF INDIA AND OTHERS
Court Chhattisgarh High Court
State

Chhatisgarh

Date Nov 11, 2022
Order No.

Writ Petition (T) No.178 of 2022

Citation

2022(11) TAXREPLY 6591
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

1. Aggrieved by the impugned order Annexure P/2, dated 30.09.2021 passed by the Additional Commissioner (Appeals), Appeals Commissionerate, Raipur in Appeal Case No.138(GST)/2021, the present writ petition has been filed. Vide the said order the appellate authority has rejected the appeal preferred by the petitioner under Section 107 of the Central Goods and Service Tax Act, 2017 on the ground of limitation. 2. For proper understanding of the dispute it would be relevant to take note of the fact that the grievance of the petitioner was the order of cancellation of registration. The order of cancellation of registration was passed by the competent authority on 04.09.2019. The said order was an appealable order and the appeal was required to be filed within a period of three months and the act provided for another one months time with justifiable grounds if the appeal could not be filed within the stipulated 90 days time. As such, the appeal was required to be filed on 04.01.2020,....

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
10
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).