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

DNC INFRASTRUCTURE PRIVATE LIMITED vs. THE SUPERINTENDENT, RANGE -I & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
K.a. Parthasarathy
Res. Counsel
Sai Srujan Tayi

Petitioner / Applicant

DNC INFRASTRUCTURE PRIVATE LIMITED
Respondent THE SUPERINTENDENT, RANGE -I & OTHERS
Court Madras High Court
State

Tamilnadu

Date Nov 11, 2024
Order No.

W. P. No. 33519 of 2024 And W. M. P. Nos. 36297 and 36299 of 2024

Citation

2024(11) TAXREPLY 12215
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

ORDER The writ petition is filed challenging the impugned order dated 16.07.2024 on the premise that the same was passed without granting a personal hearing which according to the petitioner is mandatory in terms of the first proviso to Section 29(2) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”) read with 75(4) of the CGST Act. The relevant provisions are extracted hereunder: “Section 29(2) of the GST Act: 29. Cancellation 1 [or suspension] of registration: ............ (2) The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,–– ........... Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard. Section 75(4) of the GST Act: 75. General provisions relating to determination of tax. ........... (4) An opportunity of hearing....

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).