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

KALIDOSS CONTRACTOR vs. THE STATE TAX OFFICER KUMBAKONAM
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
N.muthu Sudalai
Res. Counsel
J.k. Jayaselan

Petitioner / Applicant

KALIDOSS CONTRACTOR
Respondent THE STATE TAX OFFICER KUMBAKONAM
Court Madras High Court
State

Tamilnadu

Date Jul 30, 2024
Order No.

W. P. (MD) No. 17649 of 2024 and W. M. P. (MD)No. 15148 of 2024

Citation

2024(7) TAXREPLY 11210
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 Heard learned counsel for the petitioner and learned Government Advocate for the respondent. 2. By a series of orders passed by this Court under similar circumstance, similar impugned orders were quashed and the cases were remitted back to the respondent to pass fresh orders in the light of the recommendations of the 53 GST Council’s Meeting held on 22.06.2024 and in view of the Clause 114 and Clause 146 of the Finance (No.2) Bill, 2024. 3. Since the Legislation has accepted the above recommendation of 53 GST Council’s Meeting held on 22.06.2024 by incorporating Clauses in the Finance (No.2) Bill, 2024, the Court is of the view that the case can be remitted back to the respondent to pass fresh orders on merits, after the Finance Act, 2024 is passed amending the provision of GST enactments and after State legislative suitably amends TNGST Act, 2017 and after the State Bill is presented and passed. The respondent shall thereafter pass final order after th....

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
11
Jun
S
M
T
W
T
F
S
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).