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

SHIVAM MEGASTRUCTURES PVT. LTD. vs. STATE OF MAHARASHTRA & OTHERS
(Bombay High Court)

Hon'ble Judges:

B.P. COLABAWALLA
FIRDOSH P. POONIWALLA
Pet. Counsel
Prakash Shah
Mihir Mehta
Mohit Raval
Res. Counsel
Himanshu Takke

Petitioner / Applicant

SHIVAM MEGASTRUCTURES PVT. LTD.
Respondent STATE OF MAHARASHTRA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Feb 26, 2025
Order No.

WRIT PETITION NO. 92 OF 2025

Citation

2025(2) TAXREPLY 12584
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

P. C. 1. The above Writ Petition challenges the Notification No. 9/2023 - Central Tax dated 31st March, 2023 and Notification No. 56/2023 – Central Tax dated 28th December, 2023 issued by Respondent No. 4 (Union of India) and Notification No. 9/2023- State Tax dated 24th May, 2023 and Notification No. 56/2023 dated 16th January, 2024 issued by Respondent No. 1 ( State of Maharashtra) exercising powers under Section 168A of the Central Goods and Services Tax Act, 2017 (CGST Act). Consequently, the Petitioner also seeks quashing of the impugned Order Reference No. ZD2708240680358 dated 23rd August, 2024 issued in Form GST DRC- 07 passed by Respondent No. 3 (“impugned order”) under Section 73 (9) of the CGST Act. 2. The short point in this Writ Petition is that the Notifications issued under Section 168A, extending the time limits specified under the CGST Act, are wholly illegal and ultra vires. The main ground of challenge is that these Notifications have to ....

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 :
25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)