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

KRISHNA IRON & STEEN COMPANY vs. THE ASSISTANT COMMISSIONER (ST) & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
K. A. Parthasarathy
Res. Counsel
T.n.c. Kaushik

Petitioner / Applicant

KRISHNA IRON & STEEN COMPANY
Respondent THE ASSISTANT COMMISSIONER (ST) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jul 30, 2024
Order No.

W. P. Nos. 18630, 18635, 18639 & 18641 of 2024 And W. M. P. Nos. 20430, 20431, 20437, 20439, 20444, 20445, 20449 & 20451 of 2024

Citation

2024(7) TAXREPLY 10505
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

COMMON ORDER In these writ petitions, assessment orders relating to assessment years 2018-19, 2019-20, 2020-21 and 2021-22 are challenged. 2. Pursuant to an inspection, queries were raised in respect of multiple issues. The petitioner responded to such queries by statement dated 19.09.2022 of Thiru. K. Kirshnakumar, one of the partners of the petitioner. Documents were also annexed to such statement. By further reply dated 26.10.2022, the petitioner submitted replies and enclosed documents. Thereafter, pursuant to the findings of the inspection officer, show cause notices were issued to the petitioner. Upon receipt thereof, the petitioner requested for further time on about two or three occasions. The impugned orders were issued in these facts and circumstances. Shortly thereafter, the petitioner filed rectification petitions by asserting that there are errors apparent. Such rectification petitions were not acted upon. The present writ petitions were filed in the said facts ....

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).