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

MAHALAKSHMI PACKAGERS MANUFACTURE vs. ACST & E-CUM-PROPER OFFICER, PAONTA CIRCLE-II
(First Appellate Authority, Himachal Pradesh)

Hon'ble Judges:

ROHIT CHAUHAN
Pet. Counsel
Surender Singh
Res. Counsel
Sandeep Attri

Petitioner / Applicant

MAHALAKSHMI PACKAGERS MANUFACTURE
Respondent ACST & E-CUM-PROPER OFFICER, PAONTA CIRCLE-II
Court

FAA (First Appellate Authority)

State

Himachal Pradesh

Date Feb 14, 2020
Order No.

010/2019, Endst. No. EXN-010/2019-AA/ GST Shimia HP-3147-52

Citation

2020(2) TAXREPLY 4173
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

At the outset, I would like to make it clear that the provisions of both the Himachal Pradesh Goods and Services Tax Act, 2017 and Central Goods and Services Tax Act, 2017 (hereinafter referred to as HPGST and CGST Act respectively) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the HPGST Act would also mean a reference to the corresponding similar provisions under the CGST Act. 2.  This appeal has been filed against the order dated 4-12-2018 passed by the Asst. Commissioner State Taxes & Excise (ACST &  Officer, Paonta Sahib Circle-II, District Sirmour vide which an additional demand of ₹ 57,708/- was created against the appellant u/s. 129(1) of HPGST & CGST Act, 2017. 3.  Brief facts of the case : (i) The appellant-dealer is registered under HPGST Act, 2017 holding GSTIN 02ACZPB9796R2ZC in the name of Ms. Mahalakshmi Packagers Manufacture Corrug....

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 :
21
May
S
M
T
W
T
F
S
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)).