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

ABI AGENCY vs. THE SECRETARY TO THE GOVERNMENT & OTHERS
(Madras High Court)

Hon'ble Judges:

VIVEK KUMAR SINGH
Pet. Counsel
S. Vidhya Sagar
Res. Counsel
J.k. Jayaselan
K. Sankararaman

Petitioner / Applicant

ABI AGENCY
Respondent THE SECRETARY TO THE GOVERNMENT & OTHERS
Court Madras High Court
State

Tamilnadu

Date Mar 4, 2025
Order No.

W. P. (MD)No. 1461 of 2025 And WMP (MD) No. 1027 of 2025

Citation

2025(3) TAXREPLY 12672
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

ORDER This Writ Petition has been filed challenging the interest demand order dated 30.12.2023, passed by the fourth respondent. 2. The learned counsel for the petitioner submits that Section 128A of CGST Act provides for the waiver of interest or penalty or both relating to a demand under Section 73 of CGST Act for the period from July 2017 to March 2018. The respondents, however, passed the impugned order without considering this provision. The main grievance of the petitioner is that since the appeal was affected by the limitation, it was automatically rejected by the authority without considering the bona fide reasons for the delay. Aggrieved by this, the petitioner has filed the present writ petition. 3. The learned Government Advocate, appearing on behalf of respondents 2 to 4, submits that subsequent to the impugned order dated 30.12.2023, the authorities have now passed a rectification order in GSTIN:33BHQPK4159L1ZU/2017 – 18, dated 28.02.2025 und....

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).