Login | Register

GST Library

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Contact Us

Our Services

TaxReply India Pvt Ltd

MAHAVIR MOTORS, VISHWAKARMA AUTO vs. STATE OF HIMACHAL PRADESH AND OTHERS
(Himachal Pradesh High Court)

Hon'ble Judges:

L. NARAYANA SWAMY
JYOTSNA REWAL DUA
Pet. Counsel
Goverdhan Lal Sharma
Yashpal
Res. Counsel
Ashok Sharma
J.k. Verma
Adarsh Sharma

Petitioner / Applicant

MAHAVIR MOTORS, VISHWAKARMA AUTO

Respondent STATE OF HIMACHAL PRADESH AND OTHERS
Court Himachal Pradesh High Court
State

Himachal Pradesh

Date Mar 12, 2020
Order No.

CWP No.1176 of 2020, 1169 of 2020

Citation

2020(3) TAXREPLY 1534

Original Order
My Favorites
Add to Fav
Add to favorites.
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

Infructuous. Applications stand disposed of. Notice. Ms. Ritta Goswami, learned Additional Advocate General and Mr. Rajesh K. Sharma, learned Assistant Solicitor General of India, appear and accept service of notice on behalf of respondents No.1 & 3 and respondents No.2, 4 & 5, respectively. 2. With the consent of learned counsel for the parties, the matter is finally heard. Since the similar subject matter is involved in these writ petitions, therefore, with the consent of learned counsel for the parties, the same are taken up together for adjudication. 3. The petitioners were registered as Dealers of Goods under the Himachal Pradesh Value Added Tax Act, 2005 and also under the Central Sales tax Act, 1956. They had paid, inter-alia, excise duty under the Central Excise Act, 1944 and the National Calamity Contingent Duty (NCCD), to the sellers of goods while effecting purchase of goods. They used to avail Input Tax Credit (ITC) of the Value Added Tax pa....

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 :
19
May
S
M
T
W
T
F
S
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)).