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

SRI SAI VISHWAS POLYMERS vs. DEPUTY COMMISSIONER AND ANOTHER
(Uttarakhand High Court)

Hon'ble Judges:

G. NARENDAR
ALOK MAHRA
Pet. Counsel
Akash Verma
Deepak Kumar Tamta
Res. Counsel
Puja Banga

Petitioner / Applicant

SRI SAI VISHWAS POLYMERS
Respondent DEPUTY COMMISSIONER AND ANOTHER
Court Uttarakhand High Court
State

Uttarakhand

Date Jun 5, 2025
Order No.

WRIT PETITION (M/B) No. 316 OF 2025

Citation

2025(6) TAXREPLY 13617
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

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

ORDER

Heard the learned counsel for the petitioner, and the learned Brief Holder for the State of Uttarakhand. 2. The short point, that is canvassed before this Court is that the Assessing Officer has passed the order of assessment in violation of the provisions of sub-section (4) of Section 75 of the Central Goods and Services Tax Act, 2017 (for short “CGST Act”). Section 75 of the CGST Act deals with the general provisions relating to determination of tax, and the procedure that is required to be adopted by the Assessing Authority, while completing the process of assessment. One such pre-requisite is that the Assessing Authority is required to afford an opportunity of personal hearing, where it is requested by the Assessee in writing, or where any adverse decision is contemplated against such person, meaning thereby that the Assessing Authority is required to comply with the mandate of sub-section (4) of Section 75 in either of the two circumstances, i.e. where a request....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
  Hide
14
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).