Login | Register

GST Library

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Contact Us

Our Services

TaxReply India Pvt Ltd

SOHAN SINGH MEET SINGH AND SONS vs. UNION OF INDIA AND OTHERS
(Himachal Pradesh High Court)

Hon'ble Judges:

TARLOK SINGH CHAUHAN
SATYEN VAIDYA
Pet. Counsel
Deepak Kaushal
Res. Counsel
Balram Sharma
Anup Rattan

Petitioner / Applicant

SOHAN SINGH MEET SINGH AND SONS

Respondent UNION OF INDIA AND OTHERS
Court Himachal Pradesh High Court
State

Himachal Pradesh

Date Nov 5, 2024
Order No.

CWP No. 3750 of 2024

Citation

2024(11) TAXREPLY 11563

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

TARLOK SINGH CHAUHAN, ACJ (ORAL) The instant petition has been filed for grant of following substantive reliefs: “i. Issue a writ in the nature of Certiorari for quashing the Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 (Annexure P-1), Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 (Annexure P-2), Himachal Pradesh Govt. Notification No. 11/2017 dated 30.06.2017 (Annexure P-3), Himachal Pradesh Govt. Notification No. 1/2017 dated 30.06.2017 (Annexure P-4), Notification No. 27/2018-Central Tax (Rate) dated 31.12.2018 (Annexure P-5) and Himachal Pradesh Govt. Notification No.27/2018 dated 31.12.2018 (Annexure P-6), to the effect that no GST on can be levied on Royalty paid by a Mineral Concession Holder for any mining concession granted by the State is illegal, unjust, unconstitutional and without authority of law. ii. Issue a writ in the nature of Certiorari for quashing the Notices dated 16.02.2024 (Annexure P-11) and summon dated 15.03.....

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).