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

RAJ TRADE HOUSE vs. UNION OF INDIA AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL
Pet. Counsel
Ashish Kumar Mishra
Res. Counsel
Krishna Ji Shukla

Petitioner / Applicant

RAJ TRADE HOUSE
Respondent UNION OF INDIA AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Oct 3, 2024
Order No.

WRIT TAX No. - 1336 of 2024

Citation

2024(10) TAXREPLY 11300
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

1. The instant writ petition has been filed challenging the impugned order dated 08.12.2023 passed by the respondent no. 3 as well as the impugned order dated 25.06.2024 passed by the respondent no. 2; whereby, the appeal of the petitioner has been dismissed on the ground of limitation. 2. Learned counsel for the petitioner submits that on 08.09.2023, a show cause notice was served upon the petitioner on the ground of difference between the GSTR-1 and GSTR-9C. Thereafter the Proper Officer issued show cause notice under sections 73/74 of the GST Act. The petitioner did not submit reply on account of illness. He further submits that on 08.12.2023, the Proper Officer passed the impugned order, against which the petitioner preferred an appeal, which has been dismissed vide impugned order dated 25.06.2024. Hence, this writ petition. 3. Learned counsel for the petitioner further submits that as per section 74 of the GST Act, it is mandatory to observe an intention to evade tax wi....

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
20
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).