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

ARUNA CLOTHING COMPANY vs. THE DEPUTY STATE TAX OFFICER-II CHENNAI
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
T.ramesh
Res. Counsel
Amritha Dinakaran

Petitioner / Applicant

ARUNA CLOTHING COMPANY
Respondent THE DEPUTY STATE TAX OFFICER-II CHENNAI
Court Madras High Court
State

Tamilnadu

Date Nov 11, 2024
Order No.

W. P. No. 33662 of 2024 and W. M. P. Nos. 36433 and 36437 of 2024

Citation

2024(11) TAXREPLY 11943
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 The present writ petition is filed challenging the impugned order dated 11.07.2023 relating to the assessment year 2019-20 on the premise that there is violation of principles of natural justice. 2. The petitioner is a dealer in overcoats. The petitioner is a registered dealer under Goods and Services Act, 2017. During the relevant period, the petitioner had filed its return and paid appropriate taxes. On a comparison of the returns, the following defects were noticed: i) Mismatch between GSTR 3B and GSTR 2B and ii) Mismatch between GSTR 3B and GSTR 2A. 2.1. Subsequently, notice was issued in DRC-01A to the petitioner on 11.07.2022 through GST Portal, followed by a Show Cause Notice on 18.08.2022 and reminder on 25.01.2023. However, the petitioner had neither filed its reply nor availed the opportunity of personal hearing. Hence, the impugned order came to be passed. 3. The impugned order is challenged on the premise that neither the show cause notices ....

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
15
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).