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

MAA BHAGWATI SPONG IRON PVT. LTD. vs. UNION OF INDIA AND OTHERS
(Patna High Court)

Hon'ble Judges:

SANJAY KAROL
S. KUMAR
Pet. Counsel
Deepika Sharma
Res. Counsel
K.n. Singh
Anshuman Singh

Petitioner / Applicant

MAA BHAGWATI SPONG IRON PVT. LTD.
Respondent UNION OF INDIA AND OTHERS
Court Patna High Court
State

Bihar

Date May 3, 2021
Order No.

Civil Writ Jurisdiction Case No. 7906 of 2021

Citation

2021(5) TAXREPLY 4329
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
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

Petitioner has prayed for the following relief(s): i) To issue a writ/order/ direction in the nature of certiorari for quashing the letter dated 21.01.2021 issued under the signature of the Assistant Commissioner (A.E.), CGST & CX. Patna-II, by which the petitioner has been requested to reverse all the ITC along with interest and penalty, which has been availed by the petitioner on the basis of the invoices issued by both the non-existent and fictitious firm. (Annexure- 5). ii) To hold and declare that the issuance of letter dated 21.01.2021, wholly illegal as none of the mandatory provisions of the GST Act, 2017 has been followed. iii) To pass an ex-parte/ interim relief preventing the respondents from any coercive actions against the petitioner. iv) To any other relief or reliefs for which the petitioner is found to be entitled in the facts and circumstances of the case. Having heard learned counsel for the parties present through virtual mode, other than t....

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)).