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

SHREE SAI HANUMAN SMELTERS PRIVATE LIMITED vs. SENIOR INTELLIGENT OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
N.v.balaji
Res. Counsel
Ramesh Kutty

Petitioner / Applicant

SHREE SAI HANUMAN SMELTERS PRIVATE LIMITED
Respondent SENIOR INTELLIGENT OFFICER & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jun 3, 2024
Order No.

W. P. No. 14449 of 2024

Citation

2024(6) TAXREPLY 9868
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)
Related Tags :

TaxGPT Beta

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

ORDER

ORDER By this writ petition, the petitioner seeks a direction to the first respondent to drop the proceedings initiated under Section 67 read with Section 70 of applicable GST enactments. 2. The petitioner received summons dated 29.05.2024 under Section 70 of the Central Goods and Services Tax Act, 2017, (the CGST Act), which was addressed to its Accountant, Mr. Shri Shanmugham. By asserting that the petitioner is a registered person, whose assessment has been allotted to the State Goods and Services Tax (SGST) authorities, and not to the CGST authorities, the present writ petition was filed. 3. Learned counsel for the petitioner submits that proceedings were initiated against the petitioner by the SGST authorities and that the petitioner participated in such proceedings. By referring to the Mahazar drawn on 13.05.2024, learned counsel submits that the summons impugned herein was pursuant thereto. By placing reliance on the orders passed by this Court in W.P.No.3479....

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)