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

LUCAS TVS LIMITED vs. SUPERINTENDENT OF GST AND CENTRAL EXCISE & OTHERS
(Madras High Court)

Hon'ble Judges:

ABDUL QUDDHOSE
Pet. Counsel
Raghavan Ramabadran
Res. Counsel
Sai Srujan Tayi

Petitioner / Applicant

LUCAS TVS LIMITED
Respondent SUPERINTENDENT OF GST AND CENTRAL EXCISE & OTHERS
Court Madras High Court
State

Tamilnadu

Date Feb 10, 2023
Order No.

W.P. No.3636 of 2023 and W.M.P. No.3720 of 2023

Citation

2023(2) TAXREPLY 6987
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 By consent of both the parties, this writ petition has been taken up for final disposal at the admission stage itself. 2.This writ petition has been filed for a Mandamus seeking for a direction to the second respondent to release the blocked funds in the petitioner's Bank Account, opened with the fourth respondent bearing Account Number 35277200625 and further direct the second respondent not to block funds in any other Bank Account of the petitioner without following the due process of law. 3.The petitioner filed their GSTR-3B for the month of July 2017 on 19.08.2017. According to the petitioner, due to technical glitches in the GST Portal, they were unable to capture the ITC eligibility, availed for the month of July 2017 in the GSTR-3B. According to the petitioner, they manually deducted the ITC duly eligible, availed by them to the tune of Rs.9,40,30,477/- from the gross amount of output GST payable to the tune of Rs.17,69,65,214.61 and provided the final n....

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
18
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).