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

MAHENDRA SPONGE AND POWER LIMITED vs. ASSISTANT COMMISSIONER, STATE TAX (SGST) , CIRCLE-9, RAIPUR, CHHATTISGARH
(Chhattisgarh High Court)

Hon'ble Judges:

PARTH PRATEEM SAHU
Pet. Counsel
Bhishma Ahluwalia
Res. Counsel
Sandeep Dubey
Ruchi Nagar

Petitioner / Applicant

MAHENDRA SPONGE AND POWER LIMITED

Respondent ASSISTANT COMMISSIONER, STATE TAX (SGST) , CIRCLE-9, RAIPUR, CHHATTISGARH
Court Chhattisgarh High Court
State

Chhatisgarh

Date May 4, 2022
Order No.

WPT No. 67 of 2022

Citation

2022(5) TAXREPLY 5758
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

1. Petitioner by this writ petition has challenged the impugned order dated 02.02.2022 passed by appropriate authority under Section 73(9) of Chhattisgarh Goods and Services Tax Act, 2017, making demand under the “DRC-07”. 2. Mr. Bhishma Ahluwalia, learned counsel for petitioner would submit that the petitioner is engaged in the business of manufacturer of iron and steel goods, avails the facilities of Input Tax Credit (ITC) under the CGST/ SGST laws. Petitioner is continuously depositing its output tax liabilities making payment through its cash ledger and credit ledger as mentioned under Section 49 of the CGST Act. Respondent issued notice under Section 61 r/w Rule 99(1) in Form GST ASMT-10 dated 11.08.2021 mentioning that during scrutiny some discrepancies were noticed and excess credit of ITC of Rs. 27,54,730/- was availed by the petitioner during the period from 01.04.2019 to 31.03.2020. Respondent has failed to provide details of excess claim of Input Tax Credi....

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
25
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)).