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M/S. SKIPPER LIMITED vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SUNITA AGARWAL
BHANOT
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COUNSEL
Aloke Kumar
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Petitioner / Applicant

M/S. SKIPPER LIMITED

Respondent STATE OF U.P. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 2, 2020
Order No.

Writ Tax No. - 414 of 2020

TR Citation 2020 (9) TR 3294
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ORDER

The petitioner herein is aggrieved by the order dated 03.07.2020 passed by the Assistant Commissioner, Mobile Squad, Mughal Sarai, Chandauli. The order demands the tax liability of the petitioner and also imposes a penalty. The submission of learned counsel for the petitioner is that the order is beyond jurisdiction, inasmuch as, the proceedings are culminated in the impunged order dated 03.07.2020, arose out of Section 129 of the U.P. Goods and Services Tax Act, 2017. The submission is that the authority has exceeded its jurisdiction, inasmuch as, tax liability cannot be determined in proceedings taken under Section 129 of the G.S.T. Act. He further submits that a show-cause notice for fixation of tax liability was issued to the petitioner on 04.06.2020. The petitioner refuting the contents of the notice and also his liability contemplated under the aforesaid notice, submitted a reply on 19.06.2020. It is contended that the aforesaid reply has not been considered wh....
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GSTR-5A for the m/o May 2024 [Return by OIDAR Service Providers - Rule 64.]

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PMT-06 Monthly tax payment for May 2024 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)
 
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GSTR-11 for the m/o May 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).