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

A. SARAVANAN vs. THE DEPUTY STATE TAX OFFICER-1, TUTICORIN
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
Raja. Karthikeyan
Res. Counsel
J.k. Jayaselan

Petitioner / Applicant

A. SARAVANAN
Respondent THE DEPUTY STATE TAX OFFICER-1, TUTICORIN
Court Madras High Court
State

Tamilnadu

Date Jul 15, 2024
Order No.

W. P. (MD) Nos. 15648 to 15650 of 2024 And W. M. P. (MD)Nos. 13661, 13659 & 13650 of 2024

Citation

2024(7) TAXREPLY 10380
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

COMMON ORDER By this common order, all the three Writ Petitions are taken up for disposal. 2. Heard learned counsel for the petitioner in all Writ Petitions and learned Government Advocate for the respondent in all Writ Petitions. 3. In these Writ Petitions, the petitioner has challenged the respective assessment orders passed against the petitioner based on the difference in the Return filed by the petitioner in GSTR 1 and GSTR 3B. 4. The learned counsel for the petitioner in all Writ Petitions submits that the petitioner has been assessed contrary to the provisions of the respective GST enactments and therefore, liable to pay tax of 18% instead of 5%. Since the respondent imposed 18% of the GST on the petitioner, the petitioner has been mulcted with tax liability of Rs. 32,57,972/- (Rs. 13,44,828/- + Rs. 14,91,344/- + Rs. 4,21,800/-) for the assessment years namely, 2018-19 to 2020-21. 5. It is submitted that a part of the demand also pertains to the transporta....

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
10
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).