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

MJ BIZCRAFTS LLP vs. CENTRAL GOODS AND SERVICES TAX
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
R.p. Singh
Ayush
Shivam Sharma
Res. Counsel
Kuber Dewan
Neeharika Aggarwal

Petitioner / Applicant

MJ BIZCRAFTS LLP
Respondent CENTRAL GOODS AND SERVICES TAX
Court Delhi High Court
State

Delhi

Date Aug 21, 2024
Order No.

W. P. (C) 11501/2024 CM APPL. 47728/2024 CM APPL. 47729/2024

Citation

2024(8) TAXREPLY 10682
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

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

ORDER

VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning the order dated 25.06.2024 (hereafter the impugned order) passed by respondent no. 1, whereby the order dated 10.05.2024 passed under Section 83 (1) of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act)/Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act), provisionally attaching the petitioner’s four bank accounts maintained with the ICICI Bank, was upheld. 2. The petitioner had filed an objection on 20.05.2024 to the provisional attachment order dated 10.05.2024 under Rule 159 (5) of the Central Goods and Services Tax Rules, 2017 (hereafter the CGST Rules), which was rejected by the impugned order. 3. The impugned order indicates that the petitioner was operating a night club under the name ‘PRIVEE’ at Shangri-La, Eros Hotel, New Delhi. And, specific intelligence was received and developed which indicated that the petitioner was evading tax....

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
16
Jun
S
M
T
W
T
F
S
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).