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

P.M. SALEEM, E.M. UNNIKRISHNAN vs. STATE TAX OFFICER (WORKS CONTRACT) , DEPUTY COMMISSIONER OF STATE TAX, THRISSUR, DIRECTOR, STATE GOODS AND SERVICES DEPARTMENT, STATE OF KERALA
(Kerala High Court)

Hon'ble Judges:

ALEXANDER THOMAS
Pet. Counsel
K.i.sageer Ibrahim
Res. Counsel
Thushara James

Petitioner / Applicant

P.M. SALEEM, E.M. UNNIKRISHNAN
Respondent STATE TAX OFFICER (WORKS CONTRACT) , DEPUTY COMMISSIONER OF STATE TAX, THRISSUR, DIRECTOR, STATE GOODS AND SERVICES DEPARTMENT, STATE OF KERALA
Court Kerala High Court
State

Kerala

Date Jan 31, 2020
Order No.

WP(C).No.1715 OF 2020(L)

Citation

2020(1) TAXREPLY 1394
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

The case set up in this writ petition is as follows:- Petitioners are contractors having registration as Class-'C' and obtained registration from the 1st respondent. The petitioners have successfully completed the works of various departments of the Government. In the work schedule allotted to them for the said works, it was not stated that the amount due under the GST will be reduced at the time of disbursement of bill amount. Hence, while clearing the bills, GST amount was not reduced from the bill amount. Now the 1st respondent has issued assessment orders under Section 62 of the GST Act directing the petitioners to pay tax for each work for the financial years 2017-18, 2018-19 and 2019-20 respectively and the petitioners are taking steps to challenge the said orders. Since the tax was not paid as per Ext.P5, the respondents have blocked the GST registration of the petitioners and therefore, they are not in a position to purchase goods and to execute the works underta....

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 :
22
May
S
M
T
W
T
F
S
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)).