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

MAYA APPLIANCES PVT. LTD. vs. UNION OF INDIA AND OTHERS
(Madras High Court)

Hon'ble Judges:

S.M.SUBRAMANIAM
Pet. Counsel
Raghavan Ramabadran
Res. Counsel
Rajnish Pathiyil

Petitioner / Applicant

MAYA APPLIANCES PVT. LTD.

Respondent UNION OF INDIA AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Jul 27, 2021
Order No.

W.P.No.15390 of 2021 And W.M.P.No.16279 of 2021

Citation

2021(7) TAXREPLY 4410
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

The show cause notice, dated 11.06.2021, asking the petitioner to submit their reply within 30 days is under challenge in the present Writ Petition. 2.The petitioner is a manufacturer and supplier of LPG stoves, wet grinders, juicers, salad makers and mixer grinders. The petitioner is a registered tax payer under the Goods and Services Tax regime and is fully compliant with the provisions of the Central Goods and Services Tax Act, 2017, Central Goods and Services Tax Rules, 2017, Integrated Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Rules, 2017, Tamil Nadu Goods and Services Tax Act, 2017 and Tamil Nadu Goods and Services Tax Rules, 2017. 3.The learned counsel for the petitioner made a submission that the similar issues raised in the present Writ Petition are already pending and in one such Writ Petition, the Madras High Court set aside the order impugned and remanded the matter back to the authority for fresh consideration. Therefore, the Writ P....

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 :
8
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)).