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

SHIVAM HI TECH STEELS PVT. LTD. vs. THE STATE OF JHARKHAND
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
DEEPAK ROSHAN
Pet. Counsel
Nitin Kumar Pasari
Sidhi Jalan
Naveen Toppo
Res. Counsel
P.a.s. Pati

Petitioner / Applicant

SHIVAM HI TECH STEELS PVT. LTD.
Respondent THE STATE OF JHARKHAND
Court Jharkhand High Court
State

Jharkhand

Date Dec 21, 2022
Order No.

W.P.(T) No. 1823 of 2021

Citation

2022(12) TAXREPLY 6757
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

Heard learned counsel for the parties. 2. The instant writ application has been preferred for following reliefs:- A) For issuance of any appropriate writ, order or direction, direction upon the respondents to show cause as to how an Officer of the State Taxes could carry out the proceedings under Section 129 of the Act that too, when he is not the proper Officer under the Central Goods & Services Tax Act, 2017, for a inter-state transaction, necessarily falling under the ambit of Integrated Goods & Services Tax Act, 2017, in view of Section 20 of the said Act, the proceedings, if any, could be carried out only under the Central Goods & Services Tax Act and the provisions of Central Goods & Services Tax Act has to mutatis mutandis apply. B) For issuance of any appropriate writ, order or direction, direction upon the respondents to show cause as to when from the originating State till reaching the State of Jharkhand, the invoices were genuine E-way Bill wer....

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
15
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).