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

CUMMINS INDIA LIMITED vs. THE ASSISTANT COMMISSIONER AND OTHERS
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
R.charulatha
Res. Counsel
Hema Muralikrishnan

Petitioner / Applicant

CUMMINS INDIA LIMITED
Respondent THE ASSISTANT COMMISSIONER AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Dec 21, 2021
Order No.

W.P.No.23394 of 2021

Citation

2021(12) TAXREPLY 4954
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

It is the case of the petitioner that the petitioner has filed TRAN–1 under Section 140 of CGST/TNGST Act, during August 2017 and that there was certain errors and therefore, the petitioner filed revised TRAN–1 during November 2017. However, till date the respondents have not allowed the corrections as a result of which the petitioner was unable to utilize the accumulated Input Tax Credit under the provisions of the TNVAT Act, 2006 which was available as TRAN-1 credit for being utilized for discharging the tax liability under the new regime. 2.The learned counsel for the petitioner submits that the petitioner has submitted several representations which has also not evoked any response. Last of the petitioner's representation to the first respondent is dated 25.06.2020. The learned counsel for the petitioner has also sent a representation under the RTI Act requesting the respondent to furnish a copy of the revised form TRAN-1 that was filed by the petitioner as on....

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 :
17
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)).