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

M/S. SANGEETEHA MATCH WORKS vs. THE STATE TAX OFFICER (INSPECTION CELL)
(Madras High Court)

Hon'ble Judges:

ABDUL QUDDHOSE
Pet. Counsel
S.karunakar
Res. Counsel
J.padmavathi Devi

Petitioner / Applicant

M/S. SANGEETEHA MATCH WORKS
Respondent THE STATE TAX OFFICER (INSPECTION CELL)
Court Madras High Court
State

Tamilnadu

Date Dec 11, 2020
Order No.

W.P.(MD).Nos.2603 and 2604 of 2020 and W.M.P.(MD).Nos.2248 & 2249 of 2020

Citation

2020(12) TAXREPLY 3705
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

These writ petitions have been filed challenging the impugned assessment orders dated 19.11.2019 passed under the Tamil Nadu Goods and Services Tax Act, 2017, for the assessment years 2017-2018 and 2018-2019. 2. Since the issue involved in both the writ petitions are one and the same, they are disposed of by a common order. 3. Heard Mr. S. Karunakar, learned counsel for the petitioner and Mrs. J. Padmavathi Devil, learned Special Government Pleader for the respondent. 4. The case of the petitioner is that a show cause notice was issued by the respondent for the assessment years 2017-2018 and 2018-2019 on 11.10.2019, wherein, it was pointed out that in respect of the assessment year 2017-2018, there were 33 defects in the monthly returns submitted by the petitioner and in so far as the assessment year 2018-2019 is concerned, there were 38 defects in the monthly returns submitted by the petitioner. According to the petitioner, on receipt of the show cause notice dated 11.1....

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 :
7
May
S
M
T
W
T
F
S
10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).