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

UNION OF INDIA & OTHERS vs. TATA STEEL LIMITED
(Supreme Court)

Hon'ble Judges:

ABHAY S. OKA
UJJAL BHUYAN
Pet. Counsel
N. Venkataraman
Gurmeet Singh Makker
V C Bharathi
Res. Counsel
Tarun Gulati
Abhishek Anand
Darpan Bhuyan

Petitioner / Applicant

UNION OF INDIA & OTHERS
Respondent TATA STEEL LIMITED
Court

SC (Supreme Court)

Date May 19, 2025
Order No.

CIVIL APPEAL NO(S) . 6987-7000 OF 2025 (ARISING OUT OF S. L. P. (CIVIL) NO(S). 14869-14882/2025) [@ DIARY NO(S). 7277/2025]

Citation

2025(5) TAXREPLY 13474
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 Delay condoned. Leave granted. Heard the learned counsel appearing for the parties. While we are not interfering with the finding of the High Court as regards the retrospective operation of Rule 89(4) of the Central Goods and Services Tax Rules, 2017, we are sending back the cases subject-matter of these Appeals to the High Court of Jharkhand at Ranchi only for the limited purposes of considering prayer clause (i) of the Petition(s) regarding the legality of the Circular dated 18th November, 2019. Ordered accordingly. The remanded Petitions shall be listed before the roster Bench of the High Court on 25th July, 2025 when the parties, who are represented today, shall remain present before the roster Bench. No further notice shall be served upon them. The Appeals are partly allowed. The Registry to forward a copy of this order to the Registrar (Judicial) of the High Court of Jharkhand at Ranchi, who shall ensure that the remanded Petitions are listed ....

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
9
Jun
S
M
T
W
T
F
S
10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

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).