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

SHREE LAXMI TEA AND TRADING CO. vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

NAHEED ARA MOONIS
SAUMITRA DAYAL SINGH
Pet. Counsel
Pooja Talwar
Res. Counsel
C.s.c.

Petitioner / Applicant

SHREE LAXMI TEA AND TRADING CO.
Respondent STATE OF U.P. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 21, 2021
Order No.

Writ Tax No. - 1638 of 2018

Citation

2021(9) TAXREPLY 4703
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 Ms. Apeksha, Advocate holding brief of Ms. Pooja Talwar, learned counsel for the petitioner and Shri A.C. Tripathi, learned Standing Counsel for the State. Present petition has been filed for the following relief: "Issue a writ, order or direction in the nature of Mandamus reading down the proviso to Section 129(1) of the Central GST Act providing that no order of detention or seizure of goods or conveyance shall be passed without giving opportunity of hearing to the petitioner." At the outset, learned Standing Counsel for the State has submitted that in identical matter the issue travelled to the Supreme Court as Special Leave Petition (C) No.25291 of 2019, wherein the Supreme Court passed the following order: "In view of this order, all the Writ Petitions pending before the High Court, list whereof has been furnished in the affidavit are deemed to have been disposed of accordingly. We have passed this common order to cover all cases of sei....

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 :
13
May
S
M
T
W
T
F
S
13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

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