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

DEVESH SPICES & OTHER vs. THE ASSISTANT COMMISSIONER & OTHER
(Madras High Court)

Hon'ble Judges:

P.T.ASHA
Pet. Counsel
Raja. Karthikeyan
Res. Counsel
T. Amjadkhan

Petitioner / Applicant

DEVESH SPICES & OTHER
Respondent THE ASSISTANT COMMISSIONER & OTHER
Court Madras High Court
State

Tamilnadu

Date Jun 21, 2023
Order No.

W.P.(MD) No. 27647 of 2022 And W.M.P.(MD) Nos. 21760 and 21762 of 2022

Citation

2023(6) TAXREPLY 7620
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 writ petitioner has moved this Court to set aside the order passed by the respondent in TIN.33636424248/2016-17 dated 10.10.2019. 2. It is the case of the petitioner that she is a dealer in cardamom and pepper and presently registered under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter referred to as “the TNGST Act”). She would submit that she has been regular in the filing of her monthly returns. 3. While so, she was surprised to receive a show cause notice dated 01.02.2019 from the respondent directing her to show cause and pay a wrongly carried forward credit amount of Rs. 1,36,563/- along with interest. The petitioner would submit that she had given an explanation and requested the proposal to be stopped. However, the respondent, without providing a personal opportunity of hearing and perusing the documents, had passed a cryptic non-speaking order, which is the subject matter of challenge in this writ petition. ....

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
23
Jun
S
M
T
W
T
F
S
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).