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 vs. STATE OF KARNATAKA COMMERCIAL TAX DEPARTMENT GOODS AND SERVICE TAX (GST)
(Karnataka High Court)

Hon'ble Judges:

H.T. NARENDRA PRASAD
Pet. Counsel
Tulajappa Kulburgi
Res. Counsel
Shivaprabhu S. Hiremath

Petitioner / Applicant

UNION OF INDIA
Respondent STATE OF KARNATAKA COMMERCIAL TAX DEPARTMENT GOODS AND SERVICE TAX (GST)
Court Karnataka High Court
State

Karnataka

Date May 24, 2021
Order No.

WRIT PETITION No.100800/2021 (T-RES)

Citation

2021(5) TAXREPLY 4305
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

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

ORDER

This writ petition is filed challenging the notice of tax and penalty under sub-Section 1(b) of Section 129 of the Karnataka Goods and Services Act, 2017 (hereinafter referred to as the ‘Act’, for the sake of brevity) and the Central Goods and Services Act, 2017. On the basis of the said notice, order of demand of tax and penalty has been passed under Section 129(3) of the Act. 2. At the outset, learned Additional Government Advocate submitted that under Section 107 of the Central Goods and Services Act, 2017, against the impugned order, the petitioner has an alternative and efficacious remedy of appeal before the Appellate Authority. In support of his contention, he has also relied on the order of the Division Bench of this Court in Writ Appeal No.3974/2019, disposed of on 02.12.2019. Hence, he sought for dismissal of the appeal. 3. This position of law is not disputed by the learned counsel for the petitioner. 4. In view of the above since the petitioner ha....

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 :
2
May
S
M
T
W
T
F
S
10 May

☑ Monthly | GSTR-7

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

☑ Monthly | GSTR-8

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

11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).