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

M/S IMPERIAL FASTENERS PVT. LTD. vs. CENTRAL COALFIELDS LIMITED, RANCHI, PROJECT OFFICER, CENTRAL COALFIELDS LIMITED, BOKARO, PRINCIPAL COMMISSIONER OF CENTRAL TAXES, RANCHI
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
ANUBHA RAWAT CHOUDHARY
Pet. Counsel
Deepak Sinha
Res. Counsel
Amit Kumar Das
Ratnesh Kumar

Petitioner / Applicant

M/S IMPERIAL FASTENERS PVT. LTD.
Respondent CENTRAL COALFIELDS LIMITED, RANCHI, PROJECT OFFICER, CENTRAL COALFIELDS LIMITED, BOKARO, PRINCIPAL COMMISSIONER OF CENTRAL TAXES, RANCHI
Court Jharkhand High Court
State

Jharkhand

Date Jul 23, 2020
Order No.

W.P.(T) No. 4941 of 2017

Citation

2020(7) TAXREPLY 3192
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

Learned counsel Mr. Deepak Sinha for the petitioner, Mr. Amit Kumar Das for the C.C.L. and Mr. Ratnesh Kumar for the Union of India are present through video conferencing. The writ petition was preferred for the following reliefs : (a) For quashing and setting aside the letter being Ref. No.KTW/Rejects CPP/17-18/1054 dated 16.08.2017 including the Bill dated 16.08.2017 attached therewith (Annexure-3) issued by Project Officer, Kathara Washery (respondent no.2) whereby and whereunder the said respondent has charged and realized an amount of ₹ 400/- per tonne as GST (Compensation Cess) from the petitioner apart from charging of cost of Washery Rejects @ ₹ 473/- per tonne for the month of July 2017, which is illegal, arbitrary and malafide in view of the fact that as per Section 9(1) of the Goods and Service Tax (Compensation to States) Act, 2017 the liability of payment of cess is on every taxable person who is making a taxable supply of goods and further as per Section 9(....

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 :
1
May
S
M
T
W
T
F
S
10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

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)).

☑ Monthly | GSTR-11

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