Login | Register

GST Library

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Contact Us

Our Services

TaxReply India Pvt Ltd

SEEMA CATERERS vs. THE STATE OF KARNATAKA & OTHERS
(Karnataka High Court)

Hon'ble Judges:

S.R. KRISHNA KUMAR
Pet. Counsel
Varun Jaykumar Patil
Res. Counsel
K. Hema Kumar
Y.t. Abhinay

Petitioner / Applicant

SEEMA CATERERS

Respondent THE STATE OF KARNATAKA & OTHERS
Court Karnataka High Court
State

Karnataka

Date Apr 28, 2025
Order No.

WRIT PETITION NO. 12308 OF 2025 (T-RES)

Citation

2025(4) TAXREPLY 13499

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

ORAL ORDER 1. In this writ petition, the petitioner seeks the following reliefs: "a) CALL FOR RELEVANT records pending on the file of Respondents. (b) ISSUE an order, direction or a Writ, in the nature of WRIT OF CERTIORARI by quashing impugned communication dated 07.07.2023 under section 74 of GST Act issued by the 2nd Respondent - The Deputy Commissioner of Commercial Tax for the Financial period of 2017-18 vide Annexure - F by treating it as unjust, unfair and ultras vires. (c) ISSUE an order, direction or a Writ, in the nature of WRIT OF CERTIORARI by quashing impugned Show Cause Notice dated 31.07.2023 under section 74 GST Act issued by the 2nd Respondent The Deputy Commissioner of Commercial Tax for the Financial period of 2017-18 bearing No. DCCT (A)- 4.6/DGSTO-04/T. No./2023-24 vide Annexure treating it as unjust, unfair and ultras vires. F1 by (d) ISSUE an order, direction or a Writ, in the nature of WRIT OF CERTIORARI by quashing impugned Summary O....

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).