^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

IMPERIAL SHIPPING SERVICE vs. THE ASSISTANT COMMISSIONER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

C.rekhakumari

Res. Counsel

T.n.c.kaushik

Petitioner / Applicant	IMPERIAL SHIPPING SERVICE
Respondent	THE ASSISTANT COMMISSIONER (ST) , CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Apr 29, 2024
Order No.	Writ Petition No. 11175 of 2024 And W. M. P. Nos. 12248 & 12249 of 2024
Citation	2024(4) TAXREPLY 9534
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
ORDER An order in original dated 20.11.2023 is challenged in this writ petition. 2. Upon scrutiny of the petitioner's returns, a notice in Form GST ASMT 10 was issued to the petitioner on 20.04.2023. The petitioner replied thereto on 25.05.2023. By asserting that the subsequent notice was not brought to the notice of the petitioner by the accountant concerned, the petitioner states that he was unable to respond to the show cause notice or participate in proceedings. The impugned order was issued in the above facts and circumstances. 3. Learned counsel for the petitioner referred to the notice in Form ASMT 10 and the reply thereto. By pointing out that the tax proposal pertains to alleged non reversal of Input Tax Credit (ITC) in respect of credit notes issued by the supplier, learned counsel submitted that only the net value of ITC, after reducing therefrom the value of the credits notes, was reflected in the “All Other ITC” column. She further submits th....