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

OAKNORTH (INDIA) PVT. LTD. vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

RITU BAHRI
MANISHA BATRA
Pet. Counsel
Abhishek A. Rastogi
Res. Counsel
---

Petitioner / Applicant

OAKNORTH (INDIA) PVT. LTD.
Respondent UNION OF INDIA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Mar 29, 2023
Order No.

CWP No. 6673 of 2023

Citation

2023(3) TAXREPLY 7914
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

ORDER The petitioner is seeking quashing the order dated 14.12.2022 passed by the Appellate Authority (Annexure P-1), whereby appeal filed by the petitioner against the order dated 21.09.2021 has been dismissed on the ground that the appeal was not accompanied by the certified copy of the impugned order as per Rule 108(3) of the Haryana Goods and Service Tax Rules, 2017 (hereinafter referred to as 'HGST Rules, 2017) and the appeals were not in accordance with Section 107 of the Haryana Goods and Service Tax Rules, 2017. Notice of motion. Ms. Mamta Singla Talwar, DAG, Haryana accepts notice on behalf of respondents No. 2 and 3. This issue has already been taken into consideration by this Court in CWP-24845-2022 decided on 13.02.2023. The said writ petition was allowed keeping in view that the impugned orders were already uploaded on common portal and were already part of the appeal and it would amount to substantial compliance of Rule 108 of the HGST Rules, 2017. ....

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
20
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).