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

KRISHNA SALES AGENCY vs. THE STATE OF BIHAR AND OTHERS
(Patna High Court)

Hon'ble Judges:

S. KUMAR
Pet. Counsel
Alok Kumar
Rajeev Shekhar
Res. Counsel
Vikash Kumar

Petitioner / Applicant

KRISHNA SALES AGENCY
Respondent THE STATE OF BIHAR AND OTHERS
Court Patna High Court
State

Bihar

Date Jul 27, 2022
Order No.

Civil Writ Jurisdiction Case No.9969 of 2022

Citation

2022(7) TAXREPLY 6154
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

Petitioner has prayed for the following relief(s): “i) To issue an appropriate writ, order or direction quashing the order of Appeal passed by the Additional Commissioner of State Tax (Appeal), Patna West Division, Patna (Annexure-3) to this Writ Application) under Section 107 of the Goods and Services Act, 2017 read with rule 108(3) Goods and Services Rules, 2017 whereby the petitioner’s Appeal has been dismissed on the ground of delay. ii) To issue an appropriate writ, order or direction quashing the order of Assessment passed by Deputy Commissioner of State Tax, Patna Central Division, Patna, (Annexure-2 to this Writ Application) under Section 73 of the Bihar Goods and Services Act, 2017, Whereby the petitioner’s has been assessed ex-parte in Violation of the Principal of Natural Justice. iii) To issue direction to the authorities concern not to realize the amount from the HDFC bank account (Exhibition Road, Branch) located at Exhibition Road, Patna ....

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
1
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).