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

SEYA INDUSTRIES LIMITED vs. THE STATE OF MAHARASHTRA & OTHERS
(Bombay High Court)

Hon'ble Judges:

K.R. SHRIRAM
JITENDRA JAIN
Pet. Counsel
Prakash Shah
Suyog Bhare
Durgaprasad Poojari
Res. Counsel
Sagar S. Ambedkar.
S.d. Vyas

Petitioner / Applicant

SEYA INDUSTRIES LIMITED

Respondent THE STATE OF MAHARASHTRA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Jul 15, 2024
Order No.

WRIT PETITION NO. 8095 OF 2023

Citation

2024(7) TAXREPLY 10231
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

P.C. : 1. Petitioner is engaged in the business of manufacturing of specialty chemicals at its factory in Tarapur. The Directorate General of GST Intelligence (DGGI), Nagpur had initiated investigation against petitioner in 2017. Subsequent thereto, petitioner had also filed an application under Section 7 of the Insolvency and Bankruptcy Code, 2016 (IBC) before NCLT, Mumbai. The application was admitted and moratorium has been declared. Mr. Shah states that this application is set aside by National Company Law Appellate Tribunal, but presently another application under IBC against petitioner has been admitted. 2. On or about 23rd September 2022, the DGGI issued a show cause notice regarding alleged inadmissible Input Tax Credit (ITC) availed by petitioner for FY 2017-18 to FY 2019-20. That show cause notice is still pending adjudication. 3. To cut the matter short, the DGGI i.e. respondent no. 3 blocked an amount of Rs. 9,07,70,396/- from the available ITC in petitioner&....

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
10
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).