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 SARVSHREE SADGURU CONSTRUCTION COMPANY vs. UNION OF INDIA
(Allahabad High Court)

Hon'ble Judges:

SIDDHARTHA VARMA
Pet. Counsel
Rang Nath Pandey
Satyendra Narayan Singh
Res. Counsel
Anant Kumar Tiwari

Petitioner / Applicant

M/S SARVSHREE SADGURU CONSTRUCTION COMPANY
Respondent UNION OF INDIA
Court Allahabad High Court
State

Uttar Pradesh

Date Jul 8, 2020
Order No.

Writ Tax No. - 266 of 2020

Citation

2020(7) TAXREPLY 3193
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

The defects reported by Stamp Reporter are being ignored at the moment. Learned counsel for the petitioner may remove the defects as and when Covid-19 infection subsides. The petitioner had a registration under the Goods and Services Tax Act, 2017, which when the Assessing Authority cancelled on 24.12.2018 under Section 29(2)(c) of the Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act), the petitioner filed an application on 24.10.2019 for the revocation of the cancellation order. When, however, the application was rejected on 13.11.2019, the petitioner filed a First Appeal under Section 107 of the Act. Upon the dismissal of the First Appeal on 17.12.2019, in the absence of Tribunal, the instant writ petition was filed. The contention of the learned counsel for the petitioner is that the orders of the Assessing Authority and of the First Appellate Court cannot be sustained now in view of the Central Goods and Services Act (Removal of Difficulties ....

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)).