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

RISHI GRAPHICS PVT. LTD., M/S. PRINT SALES COMPANY, M/S. STEEL AUTHORITY OF INDIA LTD., M/S. DAS AUTO CENTRE, JOYDEV GHOSH, SUMIT GHOSH, SANJAY KR. KARU, M/S. RUDRA AUTOPARTS DISTRIBUTOR, M/S. VERTIV ENERGY PVT. LTD., AMIT TIBREWAL PROJECTOR OF M/S. PLY KING, AMITAVA BISWAS, PROPRITORS OF M/S. N.N. ENTERPRISES, M/S. RAY INDRA CHANDRA & ANR., M/S. CHANDRAS CHEMICAL ENTERPRISES PVT. LTD. & ANR., M/S. RENE IMPEX PVT. LTD., M/S. KRISHNA HI-TECH INFRASTRUCTURE PVT. LTD. & ANR., M/S. HAZEMAG INDIA PVT. LTD. & ANR. vs. UNION OF INDIA & ORS.
(Calcutta High Court)

Hon'ble Judges:

SHEKHAR B. SARAF
Pet. Counsel
Arijit Chakrabarti
Nilotpal Chowdhury
Prabir Bera
Res. Counsel
Abhratosh Majumdar
S. Mukherjee
T.m. Siddiqui

Petitioner / Applicant

RISHI GRAPHICS PVT. LTD., M/S. PRINT SALES COMPANY, M/S. STEEL AUTHORITY OF INDIA LTD., M/S. DAS AUTO CENTRE, JOYDEV GHOSH, SUMIT GHOSH, SANJAY KR. KARU, M/S. RUDRA AUTOPARTS DISTRIBUTOR, M/S. VERTIV ENERGY PVT. LTD., AMIT TIBREWAL PROJECTOR OF M/S. PLY KING, AMITAVA BISWAS, PROPRITORS OF M/S. N.N. ENTERPRISES, M/S. RAY INDRA CHANDRA & ANR., M/S. CHANDRAS CHEMICAL ENTERPRISES PVT. LTD. & ANR., M/S. RENE IMPEX PVT. LTD., M/S. KRISHNA HI-TECH INFRASTRUCTURE PVT. LTD. & ANR., M/S. HAZEMAG INDIA PVT. LTD. & ANR.
Respondent UNION OF INDIA & ORS.
Court Calcutta High Court
State

West Bengal

Date Mar 4, 2020
Order No.

W.P. 17234 (W) of 2019

Citation

2020(3) TAXREPLY 1503
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

ORDER 1. In these writ petitions, the issue involved is similar in nature and accordingly, the same are being taken up together. 2. The petitioners have approached this court with a prayer for allowing them to file/upload in GST TRAN-1. The petitioners intend to file TRAN-1 Form and/or revised TRAN-1 Form. 3. Though the time-limit for uploading of TRAN-1 is extended till March 31, 2020, sub-rule 1A of Rule 117 extends this benefit only to those registered persons who could not upload the form in time on account of technical difficulties on the common portal and in respect of whom, the GST Council forwards a recommendation for extension. In the present case, the request of the petitioners has not been accepted by the respondent authorities and, therefore, the benefit of the extension till March 31, 2020 is not available to these petitioners. 4. According to me, the request of the petitioners before the authorities along with the averments made in the writ petitions to....

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 :
19
May
S
M
T
W
T
F
S
20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

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