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

BALACHANDRAN IYYADURAI vs. COMMISSIONER (APPEALS) - V
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN
Pet. Counsel
Job Abraham
Ajay V.anand
P.s.sree Prasad
Res. Counsel
Jasmin M.m.

Petitioner / Applicant

BALACHANDRAN IYYADURAI
Respondent COMMISSIONER (APPEALS) - V
Court Kerala High Court
State

Kerala

Date Feb 11, 2022
Order No.

WP(C) NO. 30146 OF 2021

Citation

2022(2) TAXREPLY 5483
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

Challenging an order issued under section 129 of the Central Goods and Service Tax Act, 2017, petitioner had preferred an appeal before the respondent on 01-09-2021. However certain defects were noticed by the respondent and it was intimated to the petitioner by letter dated 05-10-2021, directing the same to be rectified within seven days. Due to the failure of the petitioner to rectify the defects, the respondent dismissed the appeal itself, by the impugned order. 2. Petitioner is bound to remit court fee of 1% of the disputed amount as per section 76 of the Kerala Court Fees and Suits Valuation Act, 1959 and is also required to furnish a certified copy of the order appealed against, as prescribed under Rule 108(3) of the Central Goods and Services Tax Act, 2017. Since petitioner failed to furnish the certified copy as well as to remit the additional court fee, the respondent dismissed the appeal on 28-10-2021. 3. Sri.Job Abraham, the learned counsel for the petitioner subm....

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 :
19
May
S
M
T
W
T
F
S
20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

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