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

MARKSMEN AQUATIC PRODUCTS LLP vs. THE COMMISSIONER OF CGST & CE & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
Joseph Prabakar
Res. Counsel
N. Dilip Kumar

Petitioner / Applicant

MARKSMEN AQUATIC PRODUCTS LLP
Respondent THE COMMISSIONER OF CGST & CE & OTHERS
Court Madras High Court
State

Tamilnadu

Date Oct 3, 2024
Order No.

W. P. (MD) No. 23501 of 2024

Citation

2024(10) TAXREPLY 11549
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 This Writ Petition has been filed, challenging the Notice in A No. 326/2024 -GST, dated 24.09.2024, issued by the first respondent. 2. It is submitted that the petitioner is engaged in manufacture and supply of fish meal and claimed exemption in respect of supply of fish meal. Circular No.80/54/2018-GST, dated 31.12.2018, was issued clarifying that fish meal would attract 5% GST under S.No.103 in Notification No. 1/2007-Central Tax (Rate), dated 28.06.2017. The said circular was challenged in a batch of cases in W.P.(MD) No.16770 of 2019, which was allowed by a learned single Judge on 05.10.2021, quashing the circular, in so far as levy of tax on fish meal, on finding that fish meal was exempt in terms of Sl.No.102 of Notification No.02/2017-C.T.(Rate), dated 28.06.2017. The order of the learned single Judge was carried in appeal in W.A.(MD) Nos.112 to 116 of 2022, wherein the order of the learned single Judge was set aside on 03.11.2023. Against the order of the Divis....

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
20
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).