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

FASHION ENTERPRISES vs. THE STATE TAX OFFICER (ST) , THIRUKAZHUKUNDRAM
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
M.a.mudimannan
Res. Counsel
V.prashanth Kiran

Petitioner / Applicant

FASHION ENTERPRISES

Respondent THE STATE TAX OFFICER (ST) , THIRUKAZHUKUNDRAM
Court Madras High Court
State

Tamilnadu

Date Jul 29, 2024
Order No.

W. P. No. 18261 of 2024 And W. M. P. Nos. 20575 & 20576 of 2024

Citation

2024(7) TAXREPLY 10370
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER An order in original dated 27.11.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that the show cause notice and other communications were merely uploaded on the GST portal and not communicated to the petitioner through any other mode. As a consequence, it is stated that the petitioner was unaware of proceedings and could not participate in the same. 2. Learned counsel for the petitioner submits that the confirmed tax proposal pertains to the mismatch between the petitioner's GSTR 3B and 1 returns. He also submits that the ingredients of Section 74 of applicable GST statutes are not satisfied in the case at hand. On instructions, learned counsel submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. 3. Mr.V.Prashanth Kiran, learned Government Advocate, accepts notice for the respondent. He sub....

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 :
25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

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

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)