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

LAKSHMI PERIYASAMY vs. STATE TAX OFFICER & OTHER
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
S. Kanmani Annamalai
Res. Counsel
V. Prashanth Kiran

Petitioner / Applicant

LAKSHMI PERIYASAMY

Respondent STATE TAX OFFICER & OTHER
Court Madras High Court
State

Tamilnadu

Date Nov 25, 2024
Order No.

WP No. 34508 of 2024

Citation

2024(11) TAXREPLY 12184
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

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 has been filed challenging the order of the first respondent in GSTIN:33AUHPP1146M1ZH dated 30.03.2022 for the tax period 12/2020-12/2020 of the financial year 2020/2021, on the limited ground that impugned order has been made in the name of a dead person, namely, one S.Periyasamy, husband of the petitioner. 2. It is submitted by the learned counsel for the petitioner that one Periyasamy passed away on 17.11.2020 in support thereof a death certificate was also produced. However, the impugned order under Section 62 of the CGST Act has been made on 30.03.2022 in the name of S.Periyasamy, subsequent to his death. It is submitted that any assessment proceedings in the name of a dead person is non est and liable to be set aside and the same is without jurisdiction. 3. It is submitted by the learned counsel for the petitioner that identical issue has come up for consideration before this Court in the case of R.Unnikrishnan Vs. Union of Indi....

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
17
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).