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

MUTHU RATHINA INDANE GAS AGENCIES vs. THE JOINT COMMISSIONER (ST) (INTELLIGENCE) & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
J. Prasanna Kumar
Res. Counsel
Amirtha Poonkodi Dinakaran

Petitioner / Applicant

MUTHU RATHINA INDANE GAS AGENCIES
Respondent THE JOINT COMMISSIONER (ST) (INTELLIGENCE) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Aug 13, 2024
Order No.

W. P. No. 1625 of 2022 And W. M. P. Nos. 1769 and 1770 of 2022

Citation

2024(8) TAXREPLY 10661
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 The Petitioner is before this Court against the Impugned Order dated 16.10.2020 passed by the 2nd Respondent for the Assessment Year 2019-2020. 2. It appears that the Petitioner's registration was canceled and thereafter restored. Under these circumstances, the Petitioner appears to have filed belated returns on 07.07.2020, by which time the Input Tax Credit had partly expired. Therefore, invoking Section 18(2) of the GST Act, 2017, the demand has been confirmed. 3. It is noticed that the Impugned Order dated 06.10.2020 precedes Notice issued to the Petitioner which have been replied by the Petitioner. The Parliament has itself reached out to the assessee in its proposals in the Finance (No.2) Bill, 2024 presented on 23.07.2024. 4. Clause 114 of the Finance (No.2) Bill, 2024 proposes to regularize the delay in filing Input Tax Credit by inserting Section 16(5) and 16(6) of the CGST Act, 2017. A similar exercise is expected in the context of TNGST Act, 2017 ....

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).