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

MAHENDRA METAL CORPORATION vs. THE DEPUTY STATE TAX OFFICER, CHENNAI
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
J. Ashish
Res. Counsel
V. Prashanth Kiran

Petitioner / Applicant

MAHENDRA METAL CORPORATION
Respondent THE DEPUTY STATE TAX OFFICER, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Aug 12, 2024
Order No.

WP. Nos. 21575, 21576, 21578, 21580 and 21581 of 2024 And WMP. Nos. 23538 to 23540, 23542 and 23544 to 23549 of 2024

Citation

2024(8) TAXREPLY 10677
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 1. These Writ Petitions are filed for issuance of Writ of Certiorari to call for the records relating to the orders dated 29.01.2024 in GSTIN No.33AAFPJ9173Q1Z3/2018-19, GSTIN No.33AAFPJ9173Q1Z3/2019-20, GSTINNo.33AAFPJ9173Q1Z3/2020-21 and GSTIN No.33AAFPJ9173Q1Z3/ 2021-22 and GSTIN No.33AAFPJ9173Q1Z3/ 2022-23 and the consequential impugned rectification orders, dated 12.07.2024 in GSTIN No.33AAFPJ9173Q1Z3/ 2018-19, GSTIN No.33AAFPJ9173Q1Z3/2019-20, GSTIN No.33AAFPJ9173Q1Z3/2020-21 and GSTIN No. 33AAFPJ9173Q1Z3/ 2021-22 and GSTIN No.33AAFPJ9173Q1Z3/2022-23 passed by the Respondent and to quash the same. 2. The case of the Petitioner is that the Petitioner is a Proprietorship Firm and an Assessee on the file of the Respondent. The Respondent issued show cause notices dated 28.07.2023 for the discrepancies in Input Tax Credits in respect of the assessment years 2018-19, 2019-20, 2020-21, 2021-22 and 2022-23. Though the Petitioner filed replies, the Respondent issued the ....

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).