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AGS HOLIDAY RESORTS vs. COMMERCIAL TAX OFFICER, TAMILNADU & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
T. Pramod Kumar Chopda
T.c. Gopalakrishnan
Res. Counsel
V. Prashanth Kiran

Petitioner / Applicant

AGS HOLIDAY RESORTS
Respondent COMMERCIAL TAX OFFICER, TAMILNADU & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jan 30, 2025
Order No.

W. P. No. 810 of 2025 And W. M. P. Nos. 992 and 994 of 2025

Citation

2025(1) TAXREPLY 12461
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ORDER

ORDER The present writ petition is filed challenging the impugned order dated 16.03.2024 relating to the assessment year 2018-19. 2. It is submitted by the learned counsel for the petitioner that the petitioner is carrying on lodging and boarding business and is registered under the Goods and Services Tax Act, 2017. During the relevant period 2018-19, the petitioner filed its returns and paid the appropriate taxes. However, on scrutiny of returns inter-alia the following discrepancies were noticed: i) The tax on outward supplies under declared on reconciliation of data in GSTR-09 : IGST Rs. 6624/- ii) Mismatch between GSTR 1 and GSTR 9; iii) Verification of ITC availed; iv) ITC to be reversed on non-business transactions and exempt supplies and v) Under declaration of Ineligible ITC. 3. Pursuant thereto, a notice in DRC-01 was issued on 27.12.2023, followed by three reminder notices dated 27.01.2024, 15.02.2024 and 22.02.2024. However, the p....

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25
Apr
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25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

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

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)