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

POLYGEMS vs. THE ASSISTANT COMMISSIONER
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
P.v.sudhakar
Res. Counsel
Haja Nazrudeen

Petitioner / Applicant

POLYGEMS
Respondent THE ASSISTANT COMMISSIONER
Court Madras High Court
State

Tamilnadu

Date Dec 2, 2022
Order No.

W.P.Nos.2601, 3650, 8382, 17588, 17614, 17622, 17630, 17702, 18084, 18938, 19214, 19670, 19792, 19841 & 20169 of 2020

Citation

2022(12) TAXREPLY 6877
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 petitioners in this batch of writ petitions are dealers under the provisions of the Tamil Nadu Goods and Service Tax Act, 2017 (TNGST Act) and seek the quashing of orders reversing the transitioning of tax deducted at source (TDS) under Section 140(1) of the Act. I have had occasion to consider the identical question as aforesaid in an earlier batch of writ petitions, and vide order dated 26.02.2021 in W.P.No.2738 of 2020 and batch, decided the same in favour of the assessees. 2. Revenue has filed eight applications seeking review of order dated 26.02.2021, (though the batch comprised 23 writ petitions) and I first take the review applications up for hearing. The submissions of Mr.Haja Nazirudeen, learned Additional Advocate General for Mr.M.Venkateswaran, learned Special Government Pleader for the review petitioners and Mr.Sujit Ghosh for Mr.Adithya Reddy, Mr.P.Rajkumar, Mr.N.Murali, Mr.T.Ramesh, Ms.Radhika Chandrasekar, Mr.R.Senniappan and Mr.S.Rajesh, learned co....

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
13
Jun
S
M
T
W
T
F
S
13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

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).