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

TOYOTA LOGISTICS KISHOR INDIA PVT. LTD. vs. UNION OF INDIA & OTHERS
(Karnataka High Court)

Hon'ble Judges:

KRISHNA KUMAR
Pet. Counsel
Ravi Raghavan
Rohan Karia
Res. Counsel
Jeevan J Neeralgi

Petitioner / Applicant

TOYOTA LOGISTICS KISHOR INDIA PVT. LTD.
Respondent UNION OF INDIA & OTHERS
Court Karnataka High Court
State

Karnataka

Date Aug 29, 2024
Order No.

WRIT PETITION NO. 26296 OF 2023 ( T-RES )

Citation

2024(8) TAXREPLY 11372
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

ORDER In this petition, petitioner seeks the following reliefs : a) Issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ or order or direction under Article 226 of the Constitution of India quashing the impugned Show Cause Notice No.18/2023-24 ADC dated 28.09.2023 issued by the respondent No.3 enclosed at Annexure – A demanding input tax credit availed by the Petitioner along with interest and penalty; b) Hold that the Petitioner has rightly availed input tax credit of Rs.1,30,28,404/- in respect of the IGST paid on manpower supply services received by the petitioner during the period April 2019 to November 2022. c) Hold that the Respondent No.3 has arbitrarily issued the impugned Show Cause Notice No.18/2023-24 ADC dated 28.09.2023 enclosed at Annexure – A by erroneously invoking Section 74 of the CGST Act, 2017 / KGST Act, 2017; d) Pass such further order(s) and other reliefs as the nature and circumstances ....

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).