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AVIGNA PROPERTIES PVT. LTD. vs. STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
T.k.venkataraman
Res. Counsel
C.harsha Raj

Petitioner / Applicant

AVIGNA PROPERTIES PVT. LTD.
Respondent STATE TAX OFFICER
Court Madras High Court
State

Tamilnadu

Date Apr 24, 2023
Order No.

W.P.Nos.6431, 6434, 6458, 6463, 6465, 6495, 6500, 6502, 6503 & 6507 of 2020 & 2708 of 2023 And WMP.Nos.7600, 7601, 7604, 7606, 7631, 7635, 7637, 7640, 7643, 7645, 7702, 7703, 7712, 7718, 7719, 7721, 7723, 7725 & 7726 of 2020 and 2809 & 2810 of 2023

Citation

2023(4) TAXREPLY 7336
Original Order
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ORDER

COMMON ORDER This batch of ten writ petitions has been filed by a Company which is engaged in property development. It is a regular assessee under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017, (in short, 'Act'). 2. The business of the Company relates to supply of construction services as well as works contract relating to immovable property. It had launched a residential township project called 'Avigna Properties' in Mahindra World City 3. In respect of periods 2017 to March, 2019, (period in question), show-cause notices were issued to the petitioner outlining various points identified by the assessing authority as necessitated discussion and finalization. One of the issues, in common, related to alleged short payment of output tax qua supply of construction services. 4. The assessing authority refers to paragraph 2 of Notification 11/2017-Central Tax (Rate) dated 28.06.2017. According to him, in the case of supply of constructio....

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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 -  

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(Notification No.85/2020 - CT)
 
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GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

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