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

NTT DATA BUSINESS SOLUTIONS PVT LTD vs. UNION OF INDIA
(Bombay High Court)

Hon'ble Judges:

B.P. COLABAWALLA
FIRDOSH P. POONIWALLA
Pet. Counsel
Bharat Raichandani
Aman Mishra
Res. Counsel
S. D. Vyas
Aditya Deolekar

Petitioner / Applicant

NTT DATA BUSINESS SOLUTIONS PVT LTD
Respondent UNION OF INDIA
Court Bombay High Court
State

Maharashtra

Date Mar 3, 2025
Order No.

WRIT PETITION NO. 2616 OF 2025

Citation

2025(3) TAXREPLY 12611
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

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

ORDER

P.C. 1. Mentioned. Taken out of turn. 2. The above Writ Petition is filed challenging the impugned Garnishee Notice in Form DRC-13 dated 14th February 2025 issued by the State Tax Officer, Thane Division, Thane (Respondent No. 3) instructing Respondent No. 4 Bank to pay over a sum of Rs. 2,18,77,406/- to the Government for the tax payable by the Petitioner under the GST Act. A challenge is also laid to the impugned order dated 13th August 2024 issued by Respondent No. 3 demanding the aforesaid amount from the Petitioner. Before issuance of the said order, a Show Cause Notice dated 31st May 2024 was also issued. This Show Cause Notice is also challenged in the Writ Petition. 3. Over and above, the challenge to the Garnishee Notice, the Show Cause Notice, and the impugned order, a challenge is also laid to Notification No. 56/2023-Central Tax dated 28th December 2023 and Notification No. 56/2023-State Tax, No. MGST-1524/C. R.6/Taxation-1 dated 16th January 2024 issued unde....

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 :
4
May
S
M
T
W
T
F
S
10 May

☑ Monthly | GSTR-7

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

☑ Monthly | GSTR-8

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

11 May

☑ Monthly | GSTR-1

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

13 May

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

☑ Monthly | IFF

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

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

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)).