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

MAHADEO CONSTRUCTION CO., PALAMAU vs. THE UNION OF INDIA, AND ORS.
(Jharkhand High Court)

Hon'ble Judges:

H.C. MISHRA
DEEPAK ROSHAN
Pet. Counsel
Sumeet Gadodia
Res. Counsel
Ratnesh Kumar

Petitioner / Applicant

MAHADEO CONSTRUCTION CO., PALAMAU
Respondent THE UNION OF INDIA, AND ORS.
Court Jharkhand High Court
State

Jharkhand

Date Jul 24, 2019
Order No.

W.P. (T) No. 3517 of 2019

Citation

2019(7) TAXREPLY 1957
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

ORDER Learned counsel for the Central Goods & Services Tax (CGST), prays for time for filing a detailed counter-affidavit in the matter. In the present case the petitioner has been saddled with the interest amount of ₹ 19,59,721/- for filing the delayed GSTR-3B Returns for the period of February and March, 2018. The screen shots of the GSTN Portal has been brought on record by way of Annexures-4 and 4/1 to the writ application, which show that the due date for payment of the return for the months of February 2017-2018 and March 2017-2018, was 31.03.2019. Those screen shots have not been denied by the learned counsel for the CGST. This is also an admitted fact that the return for both the months had already been filed by the petitioner on 21.09.2018 and 23.09.2018 respectively. In spite of that, by order dated 18.03.2019 the petitioner has been saddled with a total interest of ₹ 19,59,721/- for filing the delayed GSTR-3B. During the pendency of this writ applicati....

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
7
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).