Login | Register

GST Library

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Contact Us

Our Services

TaxReply India Pvt Ltd

S.B. TRADERS vs. THE SUPERINTENDENT
(Telangana High Court)

Hon'ble Judges:

UJJAL BHUYAN, CJ
C.V. BHASKAR REDDY, J.
Pet. Counsel
Bhaskar Reddy Vemireddy.
Res. Counsel
B Narasimha Sarma

Petitioner / Applicant

S.B. TRADERS

Respondent THE SUPERINTENDENT
Court Telangana High Court
State

Telangana

Date Oct 28, 2022
Order No.

WP 39498/2022

Citation

2022(10) TAXREPLY 6683

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

COMMON ORDER : (Per the Hon’ble the Chief Justice Ujjal Bhuyan) Heard Mr. Bhaskar Reddy Vemireddy, learned counsel for the petitioners and Mr. B.Narasimha Sarma, learned Standing counsel for Income Tax Department appearing on behalf of the respondent Nos. 1 & 2. Also heard Mr. G.Praveen Kumar, learned Deputy Solicitor General of India for respondent No.3. 2. By filing these petitions under Article 226 of the Constitution of India, petitioners have assailed the legality and validity of the orders dated 12.10.2022 passed by the Superintendent, Mehdipatnam-II Circle, Hyderabad ordering cancellation of Goods and Services Tax (GST) registration of the petitioners. 3. Petitioners before us are the proprietary concerns engaged in the business of purchase and sale of iron scrap. Following enactments of the Central Goods and Services Tax Act, 2017 and related laws, petitioners got themselves registered with the GST authorities having GST registrations as follows: ....

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).