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

PUNCHOK WANGTAK vs. COMMISSIONER OF STATE TAXES DEPARTMENT & OTHERS
(Jammu and Kashmir High Court)

Hon'ble Judges:

TASHI RABSTAN
MA CHOWDHARY
Pet. Counsel
Akhil Ahmed Bardi
Res. Counsel
---

Petitioner / Applicant

PUNCHOK WANGTAK

Respondent COMMISSIONER OF STATE TAXES DEPARTMENT & OTHERS
Court Jammu and Kashmir High Court
State

Jammu and Kashmir

Date Mar 19, 2025
Order No.

WP(C) No. 654/2025 CM No. 1552/2025

Citation

2025(3) TAXREPLY 12861
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

ORDER 1. By way of instant petition, the petitioner-firm has sought the following main reliefs: i) A direction to the respondent Nos. 1&2 to the effect that inadvertent error in furnishing details in GST return needs to be recognized and permitted to be corrected by the department as it will turn no loss of government revenue and to allow rectification/correction of the GSTR-1 form either manually or through online portal. ii) Further direction to respondent Nos. 1&2 with regard to making online system more access friendly by showing outward supply in B2C column instead of B2B for allowing the correction of inadvertent mistakes. 2. The brief facts of the case are that petitioner’s firm is a general works contractor, engaged in various government infrastructure projects including Community Halls and had received a contract from WAPCOS Limited. While submitting GST return for the year 2024 through online portal, certain inadvertent mistakes crept in showi....

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 :
24
Apr
S
M
T
W
T
F
S
24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)