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NIVRIYA INDIA PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF STATE TAX & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Akshat Agarwal
T. M. Siddiqui
Res. Counsel
Ranjan Kumar Sinha

Petitioner / Applicant

NIVRIYA INDIA PRIVATE LIMITED

Respondent ASSISTANT COMMISSIONER OF STATE TAX & OTHERS
Court Calcutta High Court
State

West Bengal

Date Sep 17, 2024
Order No.

WPA 14380 of 2024

Citation

2024(9) TAXREPLY 11291
Original Order
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ORDER

1. The present writ petition has been filed, inter alia, praying for a direction upon the respondents to allow the petitioner to rectify GSTR-1, for the months of October, 2022 and November, 2022 in respect of five export invoices. 2. It is the petitioner’s case that the petitioner is engaged in the business as supplier of minerals and other allied products and in usual course had exported such minerals and other allied products to other countries. 3. In the instant case, five several export invoices and filing of form GSTR-1 forms subject matter of issue in the present writ petition. 4. According to the petitioner after causing export of the minerals under five several invoices, with payment of IGST, the petitioner while filling up Form GSTR-1, for the period October, 2022 and November, 2022 due to inadvertence had marked the supplies as “without payment of IGST” instead of “with payment of IGST” though the other details as was required to ....

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13 May

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

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