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

N. MAHALINGAM AND COMPANY vs. THE ASSISTANT COMMISSIONER
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
T.ramesh
Res. Counsel
T.n.c.kaushik

Petitioner / Applicant

N. MAHALINGAM AND COMPANY
Respondent THE ASSISTANT COMMISSIONER
Court Madras High Court
State

Tamilnadu

Date Jul 20, 2023
Order No.

W.P.No. 7324 of 2021 And W.M.P.Nos. 7831 and 7832 of 2021

Citation

2023(7) TAXREPLY 7700
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 formally an Central Excise Assessee and transitted the input tax credit that was lying unutilised in its CENVAT Account under the provisions of the CENVAT Credit Rules, 2004. While filing Form TRANS-1 by mistake, the petitioner had stated the amount has under in Colum -7D instead of 7B. As a result of which, the respondent had issued a notice in GST DRC 02 dated 07.09.2020 was issued, which has culminated in the impugned order dated 14.12.2020 bearing reference No. GSTN:33AACFN2216R1Z7. 2. By the impugned order, the petitioner has been asked to pay the aforesaid amount which was wrongly transitted as input tax credit lying un-utilised under the VAT return and a further interest under Section 50(3) of the TNGST Act, 2017 red with Rule 121 of the TNGST Rules. 3. The Hon’ble Supreme Court has meanwhile taken note of the difficulties faced by the assessee and the mistakes committed by them, while transitting the input tax credit lying un-utilised o....

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
25
Jun
S
M
T
W
T
F
S
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).