Login | Register

GST Library

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Contact Us

Our Services

TaxReply India Pvt Ltd

WIPRO LIMITED INDIA vs. THE ASSISTANT COMMISSIONER OF CENTRAL TAXES & OTHER
(Karnataka High Court)

Hon'ble Judges:

S.R. KRISHNA KUMAR
Pet. Counsel
G. Shivadass
Prashanth Sabarish Shivadass
Res. Counsel
Jeevan. J. Neeralgi.

Petitioner / Applicant

WIPRO LIMITED INDIA

Respondent THE ASSISTANT COMMISSIONER OF CENTRAL TAXES & OTHER
Court Karnataka High Court
State

Karnataka

Date Jan 6, 2023
Order No.

WRIT PETITION No.16175 OF 2022(T-RES)

Citation

2023(1) TAXREPLY 6843

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

In this petition, petitioner has sought for the following reliefs:- “a) To issue order(s), directions, writ(s) in the nature of mandamus, directing Respondent No.1 to allow the petitioner access to the GST portal in order to the rectify form GSTR-1 uploaded between FY 2017-18 and 2018-19 with respect to those invoices issued to the Recipient so as to enable the recipient to take credit of the tax paid by the petitioner notwithstanding the time limit prescribed in Section 16(4) of the CGST Act. b) In the alternative, to issue, orders(s) directions, writ(s) in the nature of mandamus, directing Respondent No.1 to respond and consider the request made by the Petitioner vide letter dated: 06.09.2021 enclosed in Annexure-D. c) To issues order(s), directions, writ(s), or any other relief as this Hon’ble Court deems it fit and proper in the facts and circumstance of the case in the interest of justice.” 2. Heard learned Senior counsel for the petitioner, le....

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
17
Jun
S
M
T
W
T
F
S
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).