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

KIRKAS TECH VENTURES PRIVATE LIMITED vs. THE STATE TAX OFFICER (FAC) & OTHERS
(Madras High Court)

Hon'ble Judges:

VIVEK KUMAR SINGH
Pet. Counsel
Shoban M. Padmanabhan
Res. Counsel
J.k. Jayaselan
S. Krishnaa

Petitioner / Applicant

KIRKAS TECH VENTURES PRIVATE LIMITED

Respondent THE STATE TAX OFFICER (FAC) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Feb 13, 2025
Order No.

W. P. (MD)No. 31468 of 2024 and W. M. P. (MD)Nos. 26347 and 26348 of 2024

Citation

2025(2) TAXREPLY 12696
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 is filed challenging the assessment order passed by the first respondent for the year 2018-2019, along with the consequential attachment order issued by the second respondent on 19.01.2024. The petitioner also seeks a direction to the fourth respondent to de-freeze the petitioner's account. 2. The learned counsel appearing for the petitioner submits that the order of assessment for the year 2018-2019 has been passed without providing sufficient opportunity to the petitioner, which according to the petitioner, is in violation to the principles of natural justice. Therefore, the order impugned in this writ petition is liable to be set aside. 3. Mr. J. K. Jayaselan, learned Government Advocate appearing for the respondents 1 and 2 submits that the impugned assessment order has been passed after issuing show cause notice to the petitioner on 14.10.2023 and therefore, there is no need to interfere with the impugned order. He further submits that t....

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).