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

RAJALAKSHMI AGENCIES vs. THE STATE TAX OFFICER (FAC)
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
Raja. Karthikeyan
Res. Counsel
J.k. Jayaselan

Petitioner / Applicant

RAJALAKSHMI AGENCIES
Respondent THE STATE TAX OFFICER (FAC)
Court Madras High Court
State

Tamilnadu

Date Jul 15, 2024
Order No.

W. P. (MD) No. 3649 of 2024 And W. M. P. (MD) Nos. 3584 and 3585 of 2024

Citation

2024(7) TAXREPLY 10354
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 The petitioner is before this Court against the impugned order dated 28.12.2023 passed by the respondent for the assessment year 2017-18, bearing reference in GSTIN:33AGXPJ7977L1ZB/2017-18. 2. The impugned order has been passed under Section 74 of the TNGST Act, 2017. The impugned order precedes an intimation in Form GST ASMT 10 dated 25.11.2022, GST 01A dated 31.01.2023 and notice in Form GST DRC 01 dated 11.04.2023. 3. The petitioner has also replied to each of the notice, which has later culminated in the impugned order. The dispute in the impugned order arises out of the mismatch between the Return filed by the petitioner in GSTR 3B and the auto populated information relating to the input tax credit in its Form GSTR 2A. The mismatch of the input tax credit availed by the petitioner in GSTR 3B and the auto populated input tax in GSTR 2A are as under:   CGST SGST ....

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)