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

RAM ENTERPRISES vs. ASSISTANT COMMISSIONER (ST) ALLAVARAM ASSESSMENT CIRCLE CHENNAI. & OTHERS
(Madras High Court)

Hon'ble Judges:

N. ANAND VENKATESH
Pet. Counsel
S. Sathyanarayanan
Res. Counsel
V. Prashanthkiran

Petitioner / Applicant

RAM ENTERPRISES
Respondent ASSISTANT COMMISSIONER (ST) ALLAVARAM ASSESSMENT CIRCLE CHENNAI. & OTHERS
Court Madras High Court
State

Tamilnadu

Date Sep 19, 2024
Order No.

W. P. No. 26784 of 2024 And WMP Nos. 29285 & 29286 of 2024

Citation

2024(9) TAXREPLY 11136
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 Considering the limited issue involved in this writ petition, the main writ petition itself is taken up for final hearing on consent given by either side. 2. This writ petition has been filed challenging the impugned order passed by the respondent in GSTIN 33AAMFR9785P1Z1/2017-18 dated 20.12.2023. 3. The case of the petitioner is that they are registered under the GST law with GSTIN 33AAMFR9785PZ1. The petitioner is in the business of retail trading in Hardware goods. The further case of the petitioner is that proceedings were initiated by the respondent for mismatch between GSTR 3B with that of GSTR-1 for the year 2017-18. According to the petitioner, the order has been passed without affording any opportunity to the petitioner and that the petitioner is having sufficient materials to show that there was no mismatch and that the petitioner has correctly availed input tax credit and eligible for the entire amount of ITC claimed by them. It is under these circumstan....

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
19
Jun
S
M
T
W
T
F
S
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).