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

AGASTYA AGRO LIMITED vs. COMMERCIAL TAX OFFICER, ARISIPALAYAM
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
M. Narasimha Bharathi
Res. Counsel
V. Prashanth Kiran

Petitioner / Applicant

AGASTYA AGRO LIMITED

Respondent COMMERCIAL TAX OFFICER, ARISIPALAYAM
Court Madras High Court
State

Tamilnadu

Date Jun 21, 2024
Order No.

W . P. N o. 7343 of 2024 and W. M. P. Nos. 8232 & 8234 of 2024

Citation

2024(6) TAXREPLY 9938
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 An order dated 27.12.2023 is impugned primarily on the ground that no personal hearing was provided to the petitioner. 2. The petitioner is engaged in the manufacture of agro chemicals and pesticides. The petitioner received a notice in Form GST DRC-1 on 25.09.2023. The petitioner asserts that such show cause notice was replied to on 30.09.2023 and 04.10.2023. Thereafter, another show cause notice was issued to the petitioner on 26.12.2023 and the impugned order was issued on 27.12.2023. 3. Learned counsel for the petitioner referred to the show cause notice dated 26.12.2023 and pointed out that the respondent has indicated 'not applicable' in respect of the date of personal hearing. By referring to the reply dated 04.10.2023, he points out that the petitioner expressly requested for a personal hearing. Thus, he contends that there was violation of the requirements of sub-section (4) of Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017. 4. M....

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 :
13
May
S
M
T
W
T
F
S
13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).