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

A. ABDUL LATHEEF vs. STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
K.s.hariharan Nair
Rajath R Nath
Harima Hariharan
Res. Counsel
P.g.jayashankar

Petitioner / Applicant

A. ABDUL LATHEEF

Respondent STATE TAX OFFICER & OTHERS
Court Kerala High Court
State

Kerala

Date Aug 5, 2024
Order No.

WP(C) NO. 11644 OF 2023

Citation

2024(8) TAXREPLY 11047
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

JUDGMENT The petitioner is an Exporter who is registered under the CGST/SGST Act. According to the petitioner for the months of October, 2020, November 2020, December 2020, March 2021, April 2021 and May 2021 certain errors occurred while uploading GSTR-I as a result of certain refund due to the petitioner has not been processed and received by him. When this matter taken up for consideration on the last occasion the learned Standing Counsel appearing for the 6th respondent submitted that since the exports in question were effected through Tuticorin Port, the officer who may be in a position to consider the grievance of the petitioner will be the additional 9th respondent. Reference was also made in this regard to Rule 9 (3) of the CGST Rules, 2017. The petitioner has now filed Ext.P16 representation before the additional 9th respondent. The learned counsel for the petitioner submits that the additional 9th respondent may be directed to consider Ext.P16 in accordance with the la....

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
13
Jun
S
M
T
W
T
F
S
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).