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

A. JOHNSON vs. THE DEPUTY COMMERCIAL TAX OFFICER, TIRUNELVELI.
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
S. Karunakar
Res. Counsel
R. Suresh Kumar

Petitioner / Applicant

A. JOHNSON
Respondent THE DEPUTY COMMERCIAL TAX OFFICER, TIRUNELVELI.
Court Madras High Court
State

Tamilnadu

Date Jul 18, 2024
Order No.

W. P. (MD) No. 16189 of 2024

Citation

2024(7) TAXREPLY 10293
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

ORDER Heard learned counsel for the petitioner and learned Additional Government Pleader for the respondent. 2. The petitioner is before this Court against the impugned order dated 16.11.2023 passed for the assessment year 2017-18 bearing reference in GSTIN: 33AGSPJ6505F1ZF/2017-18. 3. The case of the petitioner is that although the petitioner has discharged the tax liability pursuant to the impugned order, the impugned demand, that was confirmed, is unsustainable as the most of the amounts, from which, the tax has been paid pertains to the VAT period and therefore, the tax was not payable under Section 142(11)(a) of the GST Act, 2017. 4. The learned counsel for the petitioner submits that the petitioner has paid a sum of Rs. 21,21,102/- pursuant to the impugned order as detailed below: S.No DRC03 Reference No. dated Category CGST paid SGST paid ....

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).