Login | Register

GST Library

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Contact Us

Our Services

TaxReply India Pvt Ltd

S.D. ENTERPRISES vs. ASSISTANT COMMISSIONER, BUREAU OF INVESTIGATION (NORTH BENGAL) , HEADQUARTERS AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

HIRANMAY BHATTACHARYYA
Pet. Counsel
Sandip Choraria
Esha Acharya
Res. Counsel
Subir Kumar Saha
Bikramaditya Ghosh

Petitioner / Applicant

S.D. ENTERPRISES

Respondent ASSISTANT COMMISSIONER, BUREAU OF INVESTIGATION (NORTH BENGAL) , HEADQUARTERS AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Jul 13, 2022
Order No.

WPA 1205 of 2022

Citation

2022(7) TAXREPLY 6055

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 writ petition has been filed for issuance of a writ of mandamus to set aside and quash the order dated December 3, 2021 passed by the Deputy Commissioner of Sales Tax, Bureau of Investigation being the 2nd respondent herein and to refund the amount excessively debited from the Electronic Credit Ledger Account of the petitioner on March 7, 2022. 2. Mr. Choraria, learned Advocate for the petitioner upon instructions from his client submits that he has instructions not to press the relief claimed in prayer (a) to the writ petition, which runs as follows:- “(a) A Writ of and/ or order and /or direction in the nature of Mandamus commanding the respondents, their servants and/or agents to forthwith withdraw, recall, cancel and / or rescind the impugned Orders dated 03.12.2021 passed by Respondent Nos.2 and to refrain from taking any adverse actions against the said orders till the disposal of the said application;” 3. Accordingly, such prayer is rejected as....

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
14
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).