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

S.P.K. ENTERPRISES vs. THE DEPUTY STATE TAX OFFICER-I & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
P. Rajkumar
Res. Counsel
Amrita Dinakaran

Petitioner / Applicant

S.P.K. ENTERPRISES

Respondent THE DEPUTY STATE TAX OFFICER-I & OTHERS
Court Madras High Court
State

Tamilnadu

Date Nov 28, 2024
Order No.

W. P. No. 33875 of 2024 And W. M. P. Nos. 36691, 36693 and 36689 of 2024

Citation

2024(11) TAXREPLY 11774
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 present writ petition is filed challenging the impugned order 24.04.2024 on the premise that it traverses beyond the Show Cause Notice thereby denying the petitioner's opportunity to put forth his case. 2. The petitioner is engaged in execution of works contract and is registered under Goods and Services Act, 2017. During the relevant period viz., 2018-19, the petitioner filed its return and paid the appropriate taxes. However, during the scrutiny of the petitioner's monthly return, it was found that there was a short payment of taxes due to excess claim of Input Tax Credit and alleged mismatch between GSTR-3B vs. GSTR-2A/GSTR-2B. Apart there from the notice also proposed to recover short payment of taxes on the basis of alleged discrepancies between GSTR-1 and GSTR-7. The relevant portion of the notice is extracted hereunder: “GSTIN:33AERPBO0982K12C/2018-19 O/o the Assistant Commisioner (ST), ....

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)