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

SIVAS S & S PRODUCTS PRIVATE LIMITED vs. DEPUTY STATE TAX OFFICER 2 (CIRCLE)
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
Salai Varun
Res. Counsel
Anr. Jayaprathap

Petitioner / Applicant

SIVAS S & S PRODUCTS PRIVATE LIMITED
Respondent DEPUTY STATE TAX OFFICER 2 (CIRCLE)
Court Madras High Court
State

Tamilnadu

Date Apr 23, 2021
Order No.

W.P. No.17584 of 2020 And WMP Nos.21794 and 21795 of 2020

Citation

2021(4) TAXREPLY 4242
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
  AA   |   Print

ORDER

This matter is listed today under the caption 'for withdrawal', at the request of the learned counsel for the petitioner on 21.04.2014 to the effect that he would like to withdraw this Writ Petition. Today, however he would state that he wishes to argue the matter. 2. Heard Mr.Salai Varun, learned counsel for the petitioner and Mr.ANR.Jayaprathap, learned Government Advocate for the respondent. 3. The challenge in this matter is to a summary of order dated 14.03.2020. Rule 100 of the Central Goods and Services Tax Rules, 2017 provides for uploading of an order of assessment under Section 62(1) as well as the summary thereof. Thus, the instant summary order dated 14.03.2020 must statutorily have been accompanied by a speaking order and it is only such speaking order that would be liable to be challenged, as there would be no reasoning on the basis of which the summary of order would be amenable to challenge. 4. The counter at paragraph 13 states that the prayer fo....

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 :
1
May
S
M
T
W
T
F
S
10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).