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

KURUGONDLA SINDHU vs. ASSISTANT COMMISSIONER & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
G. Natarajan
Res. Counsel
V. Prashanth Kiran

Petitioner / Applicant

KURUGONDLA SINDHU
Respondent ASSISTANT COMMISSIONER & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jan 27, 2025
Order No.

W. P. No. 2066 of 2025 And W. M. P. Nos. 2417 and 2418 of 2025

Citation

2025(1) TAXREPLY 12388
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 The present writ petition is filed challenging the impugned order passed by the first respondent dated 10.10.2023 relating to the assessment year 2017- 18. 2. The petitioner is engaged in the business of providing rental services of immovable property and is registered under the Goods and Services Tax Act, 2017. During the relevant period of 2017-18, the petitioner filed its returns and paid the appropriate taxes. However, on scrutiny of the petitioner's return, it was noticed that there was an alleged mismatch between GSTR-3B and Form 26AS. 2.1. Pursuant thereto, a notice in ASMT-10 was issued on 03.07.2023, followed by Show Cause Notice in DRC-01 on 04.08.2023. Personal hearing was offered on 10.08.2023. However, the petitioner had neither filed its reply nor availed the opportunity for a personal hearing. Hence, the impugned order came to be passed, confirming the proposal. 3. The impugned order is challenged on the premise that neither the show cause no....

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
15
Jun
S
M
T
W
T
F
S
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).