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

KLOUD DATA LABS PRIVATE LIMITED AND ANOTHER vs. DEPUTY COMMISSIONER OF STATE TAX, WADI 501 NAGPUR
(Bombay High Court)

Hon'ble Judges:

AVINASH G. GHAROTE
M.W. CHANDWANI
Pet. Counsel
Abhishek Naik
Res. Counsel
I. J. Damle

Petitioner / Applicant

KLOUD DATA LABS PRIVATE LIMITED AND ANOTHER
Respondent DEPUTY COMMISSIONER OF STATE TAX, WADI 501 NAGPUR
Court Bombay High Court
State

Maharashtra

Date Aug 5, 2024
Order No.

WRIT PETITION NO. 1951/2024

Citation

2024(8) TAXREPLY 10507
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

OERDR PER The learned counsel for the petitioners does not press challenge to the orders dated 16.02.2022 (page 65) and 17.2.2022 (page 69) and restrict his challenge to the order dated 09.1.2023 (page 56). 2. The petition questions the order under Section 73 (9) read with Rule 142 of the Maharashtra GST Act (page 56), whereby the petitioners, have been assessed to GST to the tune of Rs. 14,77,371/- for the duration of July, 2017 to March, 2018, on account of purchase made by the petitioners, which includes interest and penalty. The learned counsel for the petitioners submits, that the GST registration of the petitioners was cancelled by an order dated 28.4.2020 (page No.40), which cancellation was w.e.f. 01.02.2020. The learned counsel for the petitioners submits, that since this order of cancellation, did not indicate that any amount was recoverable from the petitioners on account of MGST or CGST as indicated in the said order, the action initiated under Section 73 of the ....

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
13
Jun
S
M
T
W
T
F
S
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).