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

ARUMUGASAMY ALLOY METAL SUPPLIERS vs. THE DEPUTY STATE TAX OFFICER-2 & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
Adithya Reddy
Res. Counsel
G. Nanmaran

Petitioner / Applicant

ARUMUGASAMY ALLOY METAL SUPPLIERS
Respondent THE DEPUTY STATE TAX OFFICER-2 & OTHERS
Court Madras High Court
State

Tamilnadu

Date Dec 12, 2024
Order No.

W. P. No. 37144 of 2024 and W. M. P. Nos. 40146 and 40149 of 2024

Citation

2024(12) TAXREPLY 12479
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER The present Writ Petition is filed challenging the impugned order passed by the respondent dated 30.04.2024 relating to the assessment year 2018-19. 2. The petitioner is engaged in the business of trading of metals and is a registered dealer under Goods and Services Act, 2017. During the relevant period, the petitioner had filed its return and paid appropriate taxes. An investigation was launched against one Jaya Trading Company by the CGST and Central Excise Department. During the course of investigation, it was allegedly found that the said Jaya Trading Company has been fraudulently passing on input tax credit without actual supply of goods in contravention of the GST Act, in other words, they have engaged in bill trading, without actual supply of goods. On scrutiny of the GSTR 1 filed by the said Jaya Trading Company, it was noticed that the petitioner is one of the recipients. In view thereof, the credit which has been availed by the petitioner on the strength of t....

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 :
25
Apr
S
M
T
W
T
F
S
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)