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

SANJAYKUMAR TEXTILES vs. THE DEPUTY STATE TAX OFFICER-1, KRISHNAGIRI-II
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
G. Derrick Sam
Res. Counsel
G. Nanmaran

Petitioner / Applicant

SANJAYKUMAR TEXTILES
Respondent THE DEPUTY STATE TAX OFFICER-1, KRISHNAGIRI-II
Court Madras High Court
State

Tamilnadu

Date Jan 2, 2025
Order No.

W. P. No. 39520 of 2024 And W. M. P. Nos. 42795 and 42796 of 2024

Citation

2025(1) TAXREPLY 12367
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 dated 14.11.2023 for the assessment year 2020-21. 2. It is submitted by the learned counsel for the petitioner that the petitioner is registered under the Goods and Services Tax Act, 2017. During the relevant period 2020-21, the petitioner filed its returns and paid the appropriate taxes. On scrutiny of returns, it was noticed that the petitioner has claimed excess input tax credit on inward RCM supplies in GSTR 3B (Table 4(A)(2)+(3)) than the actual reverse charge liability declared and paid in table 3.1(d), the same is extracted hereunder: Tax paid ITC claimed on inward RCM supplies in GSTR-3B (as per Table 4(A)(2) + 4(A)(3)) Reverse Charge Liability declared in GSTR-3B (as per table 3.1(d)) Shortfall(-) / Excess IGST 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)