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

VODAFONE IDEA BUSINESS SERVICES LIMITED vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

SONIA GOKANI
MAUNA M. BHATT
Pet. Counsel
Hardik P Modh
Res. Counsel
Priyank P Lodha

Petitioner / Applicant

VODAFONE IDEA BUSINESS SERVICES LIMITED
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Nov 16, 2022
Order No.

R/SPECIAL CIVIL APPLICATION NO. 16286 OF 2020 WITH CIVIL APPLICATION (FOR STAY) NO. 2 OF 2022

Citation

2022(11) TAXREPLY 6617
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

1. This is an application seeking the following reliefs: (a) That the Hon’ble Court may be pleased to allow the present Application; (b) That pending the hearing and final disposal of the captioned Special Civil Application, the initiation of recovery proceedings in pursuance of the Impugned Order by the Opponent No.4 against the Applicant may be stayed; (c) for such further and other reliefs, as this Hon’ble Court may deem fit and proper in the facts and circumstances of the case. 2. The applicant challenges the constitutionality, vires and legality of Section 28 of the Central Goods and Services Tax (Amendment) Act, 2018 (hereinafter referred to as “the Impugned Amendment”) and Circular No.87/06/2019–GST dated 02.01.2019 issued by opponent No.1, since, it seeks to retrospectively disallowed the transaction and carry forward of credit of Education Cess and Secondary and Higher Education Cess into the GST regime, which was levied on inpu....

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
10
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).