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

VIHARI MARKETING PVT LTD. vs. THE ASSISTANT COMMISSIONER OF CENTRAL TAX
(Andhra Pradesh High Court)

Hon'ble Judges:

U.DURGA PRASAD RAO
T.MALLIKARJUNA RAO
Pet. Counsel
M V K Moorthy
Res. Counsel
B Narasimha Sarma

Petitioner / Applicant

VIHARI MARKETING PVT LTD.
Respondent THE ASSISTANT COMMISSIONER OF CENTRAL TAX
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Oct 20, 2022
Order No.

Writ Petition No.44976 of 2018

Citation

2022(10) TAXREPLY 6830
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: PER UDPR, J. The petitioner seeks writ of mandamus declaring the action of the respondents in levying duty of ₹48,80,172/- with interest for not filing Tran – 2 forms which in fact the petitioner tried on 16.08.2018, 20.09.2018 and 15.11.2018 but failed and the mistake of the petitioner in filing Tran – 1 form by wrongly stating in the central excise column as ‘Yes’ instead of ‘No’ as illegal, arbitrary, unjust, improper, being the GST Act is new Act and direct the respondents to open Tran - 2 form or accept the Tran – 2 form manually and grant such other relief as fit and proper under the circumstances of the case. 2. Heard learned counsel for petitioner, Sri M.V.K.Moorthy, learned counsel for petitioner, learned Government Pleader for Commercial Taxes – II representing on behalf of the 1st respondent, Sri Y.N.Vivekananda, learned Senior Standing Counsel for CBIC, representing on behalf of the 2nd respondent and l....

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).