Login | Register

GST Library

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Contact Us

Our Services

TaxReply India Pvt Ltd

R.P. BUILDCON PRIVATE LIMITED AND OTHERS vs. THE SUPERINTENDENT AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
SUPRATIM BHATTACHARYA
Pet. Counsel
Ankit Kanodia
Megha Agarwal
Jitesh Sah
Res. Counsel
K. K. Maiti

Petitioner / Applicant

R.P. BUILDCON PRIVATE LIMITED AND OTHERS

Respondent THE SUPERINTENDENT AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Sep 30, 2022
Order No.

M.A.T. No.1595 of 2022 With I.A. No.CAN 1 of 2022

Citation

2022(9) TAXREPLY 6442

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

1. This intra-Court appeal is directed against the order dated 19th September, 2022 in W.P.A. No.20025 of 2022 filed by the appellants. The said writ petition was filed praying for issuance of a writ of certiorari to quash the notices issued by the concerned CGST and CX Headquarters, Anti Evasion, Kolkata North Commissionerate insofar as it relates to financial year 2017-2018 to 2019 – 2020 for which an audit under Section 65 of the CGST Act, 2017 has been conducted by the superintendent of concerned CGST and CX, Circle – II, Kolkata Audit – I Commissionerate; for issuance of a writ of certiorari to quash the notices issued by the Superintendent of CGST & CX, Range –III, Barrackpore Division, Kolkata North Commissioenrate insofar as the same relates to the financial year 2017-2018 to 2019-2020 for which an audit under Section 65 of the CGST Act, 2017 has been conducted by the Superintendent of CGST & CX, Circle - II, Kolkata Audit – I Commission....

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
9
Jun
S
M
T
W
T
F
S
10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

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).