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THE INTELLIGENCE OFFICER & OTHERS vs. KESAR COLOR CHEM INDUSTRIES
(Karnataka High Court)

Hon'ble Judges:

V KAMESWAR RAO
S RACHAIAH
Pet. Counsel
Aravind Kamath
Neeralgi Jeevanbabu Jagadish
Res. Counsel
Nikita Badheka
Parth Badheka

Petitioner / Applicant

THE INTELLIGENCE OFFICER & OTHERS
Respondent KESAR COLOR CHEM INDUSTRIES
Court Karnataka High Court
State

Karnataka

Date Jan 28, 2025
Order No.

WA NO. 1649 OF 2024

Citation

2025(1) TAXREPLY 12351
Original Order
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ORDER

CAV JUDGMENT (PER: THE HON'BLE MR JUSTICE V KAMESWAR RAO) This intra-court appeal lays a challenge to an order dated 26.09.2024 passed by the learned Single Judge in WP No. 17853/2021. The writ petition was filed inter alia challenging the investigation carried out under Section 67 of the Central Goods and Services Tax Act, 2017 (‘CGST Act’ for short); the validity of the summons to the witness dated 31.07.2021; declaration that the recoveries to the tune of Rs. 2,50,00,000/- from the respondent on 31.07.2021 and on 03.08.2021 as being illegal. 2. Suffice to state, in paragraph No.2 of the impugned order, the learned Single Judge has noted that, the respondent has confined the writ petition for the relief of refund of the amount of Rs. 2,50,00,000/- keeping open the other contentions in the light of pending adjudication, initiated by issuance of show-cause notice. 3. The appellants had initiated proceedings during investigation of M/s Raj Chemicals, w....

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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).