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

SPACE EURO SOLUTIONS PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER (ST)
(Madras High Court)

Hon'ble Judges:

M.SUNDAR
Pet. Counsel
M.jaikumar
Res. Counsel
C.harsha Raj

Petitioner / Applicant

SPACE EURO SOLUTIONS PRIVATE LIMITED
Respondent THE ASSISTANT COMMISSIONER (ST)
Court Madras High Court
State

Tamilnadu

Date Jan 2, 2023
Order No.

W.P. No. 34805 of 2022 And W.M.P.No. 34230 of 2022

Citation

2023(1) TAXREPLY 7677
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

ORDER Captioned writ petition and captioned writ miscellaneous petition (WMP) will now stand disposed of by this order. 2. An order dated 10.03.2022 made by the first respondent, cancelling the registration of writ petitioner and an order dated 04.11.2022 made by the second respondent in an appeal under Section 107 of the 'Central Goods and Services Tax Act, 2017' ('C-G&ST Act' for the sake of convenience and clarity) bearing Rc.No.810/2022/A1 have been called in question. 3. It is not necessary to be detained by facts as the appellate authority has dismissed the appeal on the ground of limitation, however on facts it will suffice to say that the writ petitioner's registration was cancelled owning to non-filing of monthly returns. Writ petitioner did not seek rectification but filed an appeal and the same culminated in the impugned order. 4. A careful perusal of the impugned orders brings to light that the date of communication of the cancella....

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
16
Jun
S
M
T
W
T
F
S
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).