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

MODERN INSECTICIDES LTD & OTHERS vs. CENTRAL GOODS AND SERVICE TAX & OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

RITU BAHRI
KULDEEP TIWARI
Pet. Counsel
Sanjay Kaushal
Saurabh Kapoor
Res. Counsel
Sourabh Goel

Petitioner / Applicant

MODERN INSECTICIDES LTD & OTHERS
Respondent CENTRAL GOODS AND SERVICE TAX & OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Apr 19, 2023
Order No.

CWP No.8035 of 2021

Citation

2023(4) TAXREPLY 7310
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

Ritu Bahri, J. The petitioners are seeking direction to the respondents to refund an amount of Rs. 2.54 crores and supply copy of Panchnama dated 05.03.2020 and 15.01.2021 along with other electronic gadgets, including mobiles, resumed from the premises of the petitioner. As per the facts stated in the petition, on 05.03.2020, officials of the respondents searched the factory premises of the petitioner and resumed the entire record lying there. On 07.03.2020, they got deposited a sum of Rs. 39,15,583/-. The respondents conducted the second search on 15.01.2021 and took away Director and Chartered Accountant of the petitioner to their office at Rishi Nagar, Ludhiana. They detained Mr. Avtar Singh (78 years old), Director and Mr. Sahil Sharma, Chartered Accountant of the petitioner till 1.00 A.M. They were released on the condition of deposit of Rs. 2.15 crores, which were deposited through reversal of Input Tax Credit (for short ITC) from electronic credit ledger and surrende....

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
21
Jun
S
M
T
W
T
F
S
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).