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

JRS DOCUMENTS SERVICE (PROPRIETOR MRS. SAGUNTHALA RAMASAMY) vs. DEPUTY COMMERCIAL TAX OFFICER & OTHER
(Madras High Court)

Hon'ble Judges:

N. MALA
Pet. Counsel
S. Kingston Jerold
Res. Counsel
V. Prasanth Kiran

Petitioner / Applicant

JRS DOCUMENTS SERVICE (PROPRIETOR MRS. SAGUNTHALA RAMASAMY)
Respondent DEPUTY COMMERCIAL TAX OFFICER & OTHER
Court Madras High Court
State

Tamilnadu

Date May 8, 2025
Order No.

WP NO. 16933 of 2025 AND WMP NOs. 19231 & 19232 OF 2025

Citation

2025(5) TAXREPLY 13451
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 This Writ Petition has been filed, seeking for the issuance of a Writ of Certiorari,to call for the records in connection with the order passed by the respondent in GSTIN/ID: 33HYIPS1940C1ZH in Reference No.ZD330824124933C dated 14.08.2024 and quash the same. 2. The petitioner firm is conducting Documents Scanning business and is registered under TNGST/CGST Act, 2017. According to the petitioner, a show cause notice under Section 73 of GST Act was issued for the financial Assessment Year 2019-210, alleging that the petitioner did not file correct tax returns. Thereafter, the respondent passed the impugned final order dated 14.08.2024, being a total sum of Rs.56,58,014/-, including penalty and interest on the ground that the petitioner neither paid tax dues nor filed its reply. According to the petitioner, the impugned order was passed without even issuing a show cause notice to him by merely uploading the same in the first respondent's GST portal. According to the ....

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
9
Jun
S
M
T
W
T
F
S
10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

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).