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

SANJAY SINGAL & OTHERS vs. UNION OF INDIA & OTHERS
(Orissa High Court)

Hon'ble Judges:

RAMAN
Pet. Counsel
Tarun Gulati
S. Panda
Res. Counsel
R. Chimanka
T.k. Satapathy

Petitioner / Applicant

SANJAY SINGAL & OTHERS
Respondent UNION OF INDIA & OTHERS
Court Orissa High Court
State

Odisha

Date Jan 3, 2023
Order No.

W.P.(C) Nos. 17366, 17364 & 17365 of 2022

Citation

2023(1) TAXREPLY 6958
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

ORDER 02. 1. These three writ petitions have been filed challenging the Show Cause Notice (SCN) dated 8th February, 2022 issued by the Directorate General of Goods and Services Tax Intelligence calling upon the Petitioners to reply to the allegations in the SCN within a period of 30 days of service of the notice. 2. The impugned SCN has been issued invoking inter alia Section 122(1A) of the Central Goods and Services Tax Act, 2017 (CGST Act), which provides for penalties. 3. The SCN has been issued to these Petitioners on the basis that they were associated in various capacities either as ‘Outgoing Chairman & Managing Director’ or ‘Outgoing Director’ or ‘Director’ of M/s. Bhushan Power & Steel Limited (BPSL) and for transactions relating to the period from July 2017 to March 2018, i.e., the period prior to coming into force of the aforementioned provision of the CGST Act. 4. The SCN, issued on 8th February, 2022 w....

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
16
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).