Login | Register

GST Library

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Contact Us

Our Services

TaxReply India Pvt Ltd

KRISHNA FASHION vs. UNION OF INDIA AND OTHERS
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
NAVIN CHAWLA
Pet. Counsel
Anjali J. Manish
Priyadarshi Manish
Kinjal Shrivastava
Res. Counsel
Rakesh Kumar
Aditya Singla
Sahitya Veena

Petitioner / Applicant

KRISHNA FASHION

Respondent UNION OF INDIA AND OTHERS
Court Delhi High Court
State

Delhi

Date Jan 18, 2022
Order No.

W.P.(C) 602/2022 & CM APPL.1696/2022 Dated.- January 18, 2022

Citation

2022(1) TAXREPLY 4988

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

1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the order dated 16th March, 2020, whereby Petitioner’s current bank account maintained with Union Bank of India has been provisionally attached as well as the order dated 06th February, 2020 blocking the Petitioner’s Electronic Credit Ledger. Petitioner also seeks directions to the Respondents to de-freeze the Petitioner’s account and unblock the Petitioner’s Electronic Credit Ledger. 3. Learned counsel for the petitioner states that in accordance with Rule 86A(3) of the CGST Rules, 2017, the order blocking the Petitioner’s Electronic Credit Ledger had ceased to operate on 05th February, 2021 on completion of one year. However, the same continues to be blocked and, thus, the Petitioner is unable to operate it. In support of her submissions, she relies on the orders of various High Courts where it has been held that Rule....

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 :
18
May
S
M
T
W
T
F
S
20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).