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

VISION PRODUCTS PVT. LTD. vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

N.V. ANJARIA
DEVAN M. DESAI
Pet. Counsel
Dhaval Shah
Res. Counsel
---

Petitioner / Applicant

VISION PRODUCTS PVT. LTD.
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Apr 26, 2023
Order No.

R/Special Civil Application No. 6610 of 2023

Citation

2023(4) TAXREPLY 7459
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

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

ORDER

ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V. ANJARIA) The draft amendment dated 06.04.2023 already forming part of the record of the petition, is hereby granted. The same shall be carried out immediately. Thereby, the order in original dated 27.3.2023 passed by the competent authority after filing of the petition is sought to be challenged and the prayers are sought to be incorporated in that regard. 2. Heard learned advocate Mr. Dhaval Shah for the petitioners. 3. Following prayers were advanced in the petition originally filed: “(i) Direction striking down sub rule (10) of Rule 96 of the CGST Rules, 2017 as ultra vires Section 16 of the IGST Act, ultra vires Sections 54 and 164 of the CGST Act, 2017, and ultra vires Articles 14 and 19(1)(g) of the Constitution. (ii) Holding and declaring that the petitioner is entitled to pay integrated tax on goods exported and also claim a refund of such tax paid on the goods exported under Section 16(3) of the IGS....

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
22
Jun
S
M
T
W
T
F
S
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).