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

MUDASSIRUN NISAN M/S M.N. AGENCIES SHAHZADPUR THRU. PROP. MU vs. ADDL. COMMISSIONER GRADE II APPEAL-I TRADE TAX PRAYAGRAJ & ANR
(Allahabad High Court)

Hon'ble Judges:

RAJAN ROY
Pet. Counsel
Manoj Kumar Mishra
Vinay Kumar
Res. Counsel
C.s.c

Petitioner / Applicant

MUDASSIRUN NISAN M/S M.N. AGENCIES SHAHZADPUR THRU. PROP. MU
Respondent ADDL. COMMISSIONER GRADE II APPEAL-I TRADE TAX PRAYAGRAJ & ANR
Court Allahabad High Court
State

Uttar Pradesh

Date Nov 22, 2019
Order No.

Misc. Single No. - 23248 of 2019

Citation

2019(11) TAXREPLY 1696
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

The admitted factual position of the case is that a transport vehicle bearing No.UP-70-AT-4942 carrying 230 bags of arecanut weighing 16100 Kg. valued at ₹ 27,04,800.00 was intercepted at the border of State of U.P. by the Assistant Commissioner, Prayagraj, when the aforesaid goods were being imported from Nagpur to Ambedkar Nagar i.e. from outside the State, on 10.12.2017. The driver was found in possession of bilty etc. pertaining to the goods, but not the e-way bill. A show cause notice was issued on 10.12.2017 itself under section 129(1) of the C.G.S.T. Act 2017 for seizure. A reply was submitted on the same day and on the same day in the night at 10.30 P.M. the State e-way bill was produced. Thereafter an order was passed on 20-12-2017 for the purposes of imposing penalty etc. Prior to it i.e. on 19-12-2017 in pursuance to the order passed earlier the petitioner deposited an amount of ₹ 2,65,000.00, i.e. tax of ₹ 1,32,000.00 and some odd amount and penalty on the said amo....

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
3
Jun
S
M
T
W
T
F
S
10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

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).