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

SPCX PRIVATE LIMITED vs. THE STATE OF MAHARASHTRA & OTHERS
(Bombay High Court)

Hon'ble Judges:

SONAK
JITENDRA JAIN
Pet. Counsel
Jas Sanghavi
Mihir Mehta
Suyog Bhave
Res. Counsel
---

Petitioner / Applicant

SPCX PRIVATE LIMITED
Respondent THE STATE OF MAHARASHTRA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Dec 19, 2024
Order No.

WRIT PETITION (STAMP) NO. 18371 OF 2024

Citation

2024(12) TAXREPLY 11913
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

PC:- 1. Not on board. Upon mentioning taken on board. 2. Heard Mr. Jas Sanghavi, the learned counsel for the Petitioner. 3. This matter was circulated citing extreme urgency because the Petitioner’s bank account had been frozen yesterday. 4. The bank account has been frozen, given the five orders-in-original, all dated 31 May 2024, collectively demanding ITC of Rs.523.12 crores, interest, and penalty. These Orders are appealable, and we are not satisfied with the usual reasons for not availing the alternate remedy of appeal. 5. Though this Petition was filed on 02 July 2024, it was moved only this morning, citing extreme urgency. 6. Admittedly, the Petitioner has an alternate and efficacious remedy available under the statute to appeal the Orders in Original dated 31 May 2024. Even the Orders in Original clearly state this. 7. However, as has become routine, the Petitioner has rushed to this Court, alleging a breach of natural justice, and therefore....

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
11
Jun
S
M
T
W
T
F
S
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).