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

STALWART ALLOYS INDIA PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

SANJEEV PRAKASH SHARMA
SANJAY VASHISTH
Pet. Counsel
Sandeep Goyal
Res. Counsel
R. Venkataraman
Sourabh Goel
Tanisha Peshawaria

Petitioner / Applicant

STALWART ALLOYS INDIA PRIVATE LIMITED

Respondent UNION OF INDIA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Aug 28, 2024
Order No.

CWP No. 1661 of 2022 (O&M) and CWP No. 7411 of 2023 (O&M)

Citation

2024(8) TAXREPLY 10668
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

SANJEEV PRAKASH SHARMA, J. 1. The brief facts which have come on record are that the petitioner is a manufacturer of Lead alloys, Lead pure in shape of ingots, lead sub-oxide and red lead in power form and is operating in the State of Haryana. 2. An enquiry was initiated by the Haryana State Tax Department with regard to wrongful availment of Input Tax Credit (hereinafter to be referred as “ITC”) against the petitioner company and also by multiple DGGI Zonal Units. Aggrieved by multiple enquires, the petitioner preferred CWP No. 21658 of 2019, which was disposed of on 23.01.2020 and the respondents were directed to take a decision in this regard for conducting proceedings by one agency alone for the period of 01.07.2017 to 31.12.2018. In pursuance thereto, the State Government GST Department decided to take up the enquiry proceedings against the petitioner vide order dated 08.07.2020 and the record including ledger account, sales and purchase invoices and proof o....

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
17
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).