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

PAMM ADVERTISING AND MARKETING vs. THE UNION OF INDIA
(Patna High Court)

Hon'ble Judges:

SANJAY KAROL
PARTHA SARTHY
Pet. Counsel
Ajay Kumar Tiwary
Res. Counsel
K.n. Singh
Anshuman Singh

Petitioner / Applicant

PAMM ADVERTISING AND MARKETING
Respondent THE UNION OF INDIA
Court Patna High Court
State

Bihar

Date Dec 16, 2022
Order No.

Civil Writ Jurisdiction Case No.17132 of 2022

Citation

2022(12) TAXREPLY 6855
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

ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Petitioner has prayed for following relief (s) : - “i. For setting aside the order dated 05.03.2020, passed by the Assistant Commissioner of State Taxes, Patna Central Circle, Patna, whereby the tax, interest and penalty of Rs. 12,93,772/- has been imposed in exercise of jurisdiction u/s 74 of the Bihar Goods and Services Tax Act, 2017 with respect to period April, 2019 to October, 2019. ii. The petitioner further prays for setting aside the DRC 07 dated 05.03.2020 for the period April, 2019 to October, 2019 for Rs. 12,93,772/- iii. The petitioner further prays for setting aside the appellate order dated 10.02.2021, passed by the Additional Commissioner (Appeal) State Taxes, Patna East Circle, Patna whereby appeal filed by the petitioner has been dismissed without considering the points taken by the petitioner in gross violation of principal of natural justice as has been observed in the Judgement repor....

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
15
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).