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

SMC CORPORATION (INDIA) PVT. LTD vs. THE JOINT COMMISSIONER OF GST & CENTRAL EXCISE AND OTHERS
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
Raghavan Ramabadran
Res. Counsel
A.p.srinivas
Venkataswamy Babu

Petitioner / Applicant

SMC CORPORATION (INDIA) PVT. LTD
Respondent THE JOINT COMMISSIONER OF GST & CENTRAL EXCISE AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Jul 28, 2022
Order No.

W.P.No.35373 of 2019

Citation

2022(7) TAXREPLY 6212
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

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

ORDER

This matter was heard in detail and allowed on 05.07.2022 setting out a detailed procedure by which the petitioner and the respondents were to coordinate with each other to facilitate filing of form TRAN-I and uploading of the same. While this is so, the Hon'ble Supreme Court has considered the cases of several aggrieved assessees who have been unable to upload the requisite Form to enable transition and utilization/availment of credit. 2. In the case of Union of India and another V. Filco Trade Centre Pvt. Ltd. and another (SLP (C) Nos.32700 – 32710 of 2018 dated 22.07.2022), the Court has, considering the hardship felt by several assessees leading to a slew of litigation on this aspect, granted those, and all other similarly placed assessees, the benefit of the following directions: “1.Goods and Service Tax Network (GSTN) is directed to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two....

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 :
  Hide
2
Jun
S
M
T
W
T
F
S
10 Jun

☑ Monthly | GSTR-7

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

☑ Monthly | GSTR-8

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

11 Jun

☑ Monthly | GSTR-1

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

13 Jun

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

☑ Monthly | IFF

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

20 Jun

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 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 Jun

☑ Monthly | GSTR-11

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

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).