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

PEENYA INDUSTRIAL GASES (P) LTD vs. STATE OF KERALA & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
Alias M.cherian
Minnu Darwin
K.m.raphy
Res. Counsel
Thushara James

Petitioner / Applicant

PEENYA INDUSTRIAL GASES (P) LTD
Respondent STATE OF KERALA & OTHERS
Court Kerala High Court
State

Kerala

Date Sep 3, 2024
Order No.

WP (C) NO. 43128 OF 2023

Citation

2024(9) TAXREPLY 11008
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

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

ORDER

JUDGMENT The petitioner supplies industrial gas (Acetylene) to Cochin Shipyard. The petitioner has approached this court being aggrieved by proceedings initiated against the petitioner under the provisions of Section 129 of the CGST / SGST Acts. A perusal of Ext.P12 will indicate that though the goods that were being transported by the petitioner came to be covered by 3 delivery notes and one E-Way bill, proceedings were initiated and concluded against the petitioner under Section 129 of the CGST / SGST Acts, by Ext.P17 order dated 06-08-2022 imposing on the petitioner a penalty of Rs.1,97,023/-. The petitioner filed an appeal against Ext.P17 before the First Appellate Authority. However, the said appeal was dismissed by Ext.P19 order. The petitioner, who could not file a second appeal on account of the fact that the Tribunal has not so far been constituted, has approached this court by filing this writ petition under Article 226 of the Constitution of India seeking the followin....

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
17
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).