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

PLUS MAX DUTY FREE (MADURAI) PVT. LTD. vs. PRINCIPAL CHIEF COMMISSIONER OF GST & CENTRAL EXCISE
(Madras High Court)

Hon'ble Judges:

P.T.ASHA
Pet. Counsel
Suhrith Parthasarathy
Res. Counsel
R.nandhakumar
S.ragavendre

Petitioner / Applicant

PLUS MAX DUTY FREE (MADURAI) PVT. LTD.

Respondent PRINCIPAL CHIEF COMMISSIONER OF GST & CENTRAL EXCISE
Court Madras High Court
State

Tamilnadu

Date Apr 25, 2023
Order No.

W.P.(MD) Nos.9591, 9592 and 9593 of 2023 And W.M.P.(MD) No.8534 of 2023

Citation

2023(4) TAXREPLY 7427
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

COMMON ORDER Considering the fact that the issue involved in all the three writ petitions is one and the same and the petitioner is also one and the same, a common order is passed in these writ petitions. 2.1. W.P.(MD) No.9591 of 2023 is filed for the issue of a Writ of Declaration, declaring that no Goods and Services Tax (GST) is payable on the amounts paid by the petitioner to the fourth respondent under License Agreement dated 05.04.2017. 2.2. W.P.(MD) No.9592 of 2023 is filed for the issue of a Writ of Mandamus, directing the respondents to refund all Goods and Services Tax (GST) levied and collected on the amounts paid by the petitioner to the fourth respondent under License Agreement dated 05.04.2017. 2.3. W.P.(MD) No.9593 of 2023 is filed for the issue of a Writ of Mandamus, directing the respondents to refrain from collecting any Goods and Services Tax (GST) on the amounts paid by the petitioner to the fourth respondent under License Agreement dated 05.04.20....

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
22
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).