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

PRIYA TILES AND INTERIORS vs. THE DEPUTY STATE TAX OFFICER, CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
R. Ganesh Kanna
Res. Counsel
T.n.c. Kaushik

Petitioner / Applicant

PRIYA TILES AND INTERIORS
Respondent THE DEPUTY STATE TAX OFFICER, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Jun 6, 2024
Order No.

W. P. No. 12682 of 2024 And W. M. P. Nos. 13832 & 13834 of 2024

Citation

2024(6) TAXREPLY 9978
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER An order in original dated 30.12.2023 is assailed on the ground of denial of a reasonable opportunity to contest the tax demand on merits. 2. By asserting that the petitioner was unable to respond to the show cause notice or participate in personal hearings on account of various personal difficulties, the present writ petition was filed. The petitioner also alleges that the proceedings were held in breach of Rule 88C of the Central Goods and Services Tax (CGST) Rules. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. 3. Mr.T.N.C.Kaushik, learned Additional Government Pleader, accepts notice for the respondent. He points out that the impugned order was preceded by a notice in Form ASMT- 10 and a show cause notice. He also submits that Rule 88C is not applicable to the present case. 4. On perusal of the impugned order, it is evident that the tax proposal pertai....

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 :
25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)