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P MURUGAN S/O. PAZHANI, PROPRIETOR OF AARUPADAI AND CO. vs. THE COMMERCIAL TAX OFFICER & OTHER
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
I. M. Siddartha Ramarajan
Res. Counsel
V. Prashanth Kiran

Petitioner / Applicant

P MURUGAN S/O. PAZHANI, PROPRIETOR OF AARUPADAI AND CO.
Respondent THE COMMERCIAL TAX OFFICER & OTHER
Court Madras High Court
State

Tamilnadu

Date Apr 9, 2025
Order No.

WP Nos. 10525 & 10531 of 2025 AND WMP Nos. 11842, 11845, 11847, 11851, 11852, & 11853 of 2025

Citation

2025(4) TAXREPLY 12953
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ORDER

COMMON ORDER Since the issue involved and the relief sought in both these Writ Petitions are identical in nature, the same were heard together and are disposed of vide this common order. 2. Challenging the impugned Show Cause Notices dated 18.02.2025 passed by the first respondent under Rule 100(2) and 142(1) (a) of CGST Act and also for consequential direction to the respondents to Unblock the negatively blocked Input Tax Credit. 3. It is submitted by the learned counsel for the petitioner that the petitioner is doing business under the name and style of M/s.Aarupadai and Co., and is registered taxpayer under the Goods and Services Tax Act, 2017. During the relevant period viz., 2023-2024, the petitioner had filed its return and paid the appropriate taxes. While so, show cause notices in Form GST DRC-01 dated 18.02.2025 were issued to the petitioner through GST portal, alleging that the petitioner was in receipt of the Inward supplies of goods and services from the non-....

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24 Apr

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GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

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