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

AJAY AGENCY vs. THE STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
B. Raveendran
Res. Counsel
Amritha Poonkodi

Petitioner / Applicant

AJAY AGENCY

Respondent THE STATE TAX OFFICER
Court Madras High Court
State

Tamilnadu

Date Mar 30, 2023
Order No.

W.P.No.8507 of 2023 And W.M.P.Nos.8697 & 8698 of 2023 30-03-2023 M/s.Ajay Agency Rep. By its Proprietor Sri.M.Sellappan Versus The State Tax Officer – 1, Adjudication Cell, Vellore HONOURABLE DR.JUSTICE ANITA SUMANTH For the Petitioner : Mr.B.Raveen

Citation

2023(3) TAXREPLY 7436
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 The petitioner is a proprietary concern claiming to be dealing in agricultural implements. It holds a registration under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 (in short, 'Act'). An order had been placed by the petitioner for a ‘Petrol Power Weeder’ on Kirloskar Oil Engines Limited situated in Kolhapur District in Maharashtra. Delivery was to be at Gingee in Tamil Nadu. 2. The consignor had booked a lorry for road transport. The tenure of the E-Way Bill was for the period 28.02.2023 to 05.03.2023. Upon entry into the State of Tamil Nadu, it is the case of the petitioner that the vehicle had had a puncture and thus further transportation was delayed. Since 05.03.2023 was a sunday and the vehicle was, ostensibly, in a remote place, no mechanic was available. On 06.03.2023, the vehicle is stated to have been repaired and made ready for transport. 3. At that time, the vehicle was intercepted by the Roving Squad of the Inco....

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
20
Jun
S
M
T
W
T
F
S
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).