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

SIVASUBRAMANIAN LAXMANAN SSS ENVELOPES vs. THE DEPUTY COMMISSIONER (ST) & OTHERS
(Madras High Court)

Hon'ble Judges:

VIVEK KUMAR SINGH
Pet. Counsel
J. William Christopher
Res. Counsel
R. Suresh Kumar

Petitioner / Applicant

SIVASUBRAMANIAN LAXMANAN SSS ENVELOPES
Respondent THE DEPUTY COMMISSIONER (ST) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Feb 14, 2025
Order No.

W. P. (MD)No. 3401 of 2025 And WMP(MD) No. 2437 of 2025

Citation

2025(2) TAXREPLY 12472
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 This writ petition has been filed challenging the impugned order of demand passed by the second respondent dated 16.04.2024 and the order of the first respondent dated 05.12.2024, rejecting the appeal filed by the petitioner against the order of demand. 2. The petitioner is a registered sole proprietorship firm bearing GST registration No. GSTN33ABBPL5505H21Z5 and he has opted for quarterly filing of returns. While filing GSTR-2 for the third quarter of December 2019, the petitioner inadvertently filed GSTR-2 for June 2019 and September 2019. Subsequently, on 03.08.2023, a show-cause notice was issued by the second respondent to the petitioner regarding the discrepancy between GSTR-1 and GSTR-3B for the tax period 2019 – 2020. It is the case of the petitioner that since he was suffering from acute lumber disc prolapsed, he was unable to appear before the second respondent. While being so, the second respondent issued notice on 11.10.2023 under Sections 73(1) and ....

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)