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

JOTHI VIRUTCHEM SUPER MARKET vs. THE ASSISTANT COMMISSIONER (ST) & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
Prasanna Kumar J
Res. Counsel
V.prashanth Kiran

Petitioner / Applicant

JOTHI VIRUTCHEM SUPER MARKET

Respondent THE ASSISTANT COMMISSIONER (ST) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jan 28, 2025
Order No.

W. P. No. 2557 of 2025 and WMP. Nos. 2875 & 2876 of 2025

Citation

2025(1) TAXREPLY 12404
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 The present Writ Petition is filed challenging the impugned order passed by the respondent dated 23.05.2024 relating to the assessment year 2019-20. 2. The petitioner is engaged in the business of Groceries, Provisions and General Goods and is registered under Goods and Services Act, 2017. During the relevant period, the petitioner had filed its return and paid appropriate taxes. However, during the scrutiny of the petitioner's monthly return, the following defects were noticed: i).mismatch between GSTR 3B and GSTR 2A ii).E-way bill was not generated for the inward supplies contravention to the section 68 and rule 138 of TNGST/CGST Act 2017. 2.1. Pursuant thereto, an intimation in GST ASMT-10 was issued on 26.03.2022, followed by a notice in DRC-01A on 13.05.2022. A show notice was issued in DRC 01 to the petitioner on 31.05.2022 and reminders on 06.01.2023 and 09.08.2023. The petitioner filed its reply on 22.08.2022 in response. The impugned order came....

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)