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

KARAN SINGH vs. STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

BIBEK CHAUDHURI
Pet. Counsel
Navin Barik
Esha Acharya
Res. Counsel
Subir Kumar Saha
Bikramaditya Ghosh

Petitioner / Applicant

KARAN SINGH

Respondent STATE OF WEST BENGAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jan 31, 2023
Order No.

W.P.A. 72 of 2023

Citation

2023(1) TAXREPLY 6939
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

JUDGMENT The petitioner is a proprietor of M/S. Safe & Speed Cargo Movers having his office at Chennai. As the petitioner is engaged in transportation business, he was given a task for transporting a heavy vehicle (JCB) from MGB Motor and Auto Agencies Private Limited at Hyderabad. On perusal of the tax invoice raised by the MGB Motor and Auto Agencies Private Limited, the petitioner was satisfied that the invoice was issued with IRN number generated as per the provisions of CGST Act and Rules, which is a unique number and also bears a unique QR code of authenticity generated from the GSTN portal. The invoice categorically records the GSTIN of MGB Motor and Auto Agencies Pvt. Ltd. The goods were to be delivered from Pune, Maharashtra to Malli Bazar in the District of Darjeeling, West Bengal and the movement of the goods was by road. The invoice reflects that Integrated Goods and Service Tax of 18 % under the Integrated Goods and Service Tax Act is charged and paid against th....

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).