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

WIPRO GE HEALTHCARE PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF STATE TAX
(Madhya Pradesh High Court)

Hon'ble Judges:

SUJOY PAUL
PRAKASH CHANDRA GUPTA
Pet. Counsel
Prashanth S. Shivadass
Rishab
Res. Counsel
Ankit Agrawal

Petitioner / Applicant

WIPRO GE HEALTHCARE PRIVATE LIMITED

Respondent ASSISTANT COMMISSIONER OF STATE TAX
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Sep 30, 2022
Order No.

WRIT PETITION No. 21509 of 2022

Citation

2022(9) TAXREPLY 6421
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

This petition coming on for hearing this day, JUSTICE SUJOY PAUL passed the following: With the consent finally heard. Learned counsel for the parties fairly submitted at the out set that impugned order dated 17.06.2022 (Annexure P/1) passed by the respondent is appealable under Section 107 of the Central Goods and Services Tax Act, 2017 (GST Act). Learned counsel for the petitioner submits that impugned order was passed on 17.06.2022. As per Section 107 of the said Act, the said order is appealable within a period of 90 days. The delay is also condonable as per the statutory provision. A conjoint reading of sub-section 6 and 7 of Section 107 of the GST Act makes it clear that if the appellant deposits a sum equal to 10% of the remaining amount of tax in dispute arising out of impugned order, the balance amount shall be deemed to be stayed. Shri Shivadass submits that as per impugned order the total tax amount is Rs.1,88,16111/-, the respondent has already recovered ....

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).