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

SRI BALAJI TOLLWAYS (MADURAI) PRIVATE LIMITED, REPRESENTED BY ITS MANAGING DIRECTOR MR. SEYYADURAI NAGARAJAN vs. THE DEPUTY STATE TAX OFFICER - 2, MADURAI
(Madras High Court)

Hon'ble Judges:

VIVEK KUMAR SINGH
Pet. Counsel
S.ramamurthy
Res. Counsel
J.k.jayaselan

Petitioner / Applicant

SRI BALAJI TOLLWAYS (MADURAI) PRIVATE LIMITED, REPRESENTED BY ITS MANAGING DIRECTOR MR. SEYYADURAI NAGARAJAN
Respondent THE DEPUTY STATE TAX OFFICER - 2, MADURAI
Court Madras High Court
State

Tamilnadu

Date Mar 27, 2025
Order No.

W. P. (MD)No. 8618 of 2025 And W. M. P. (MD)Nos. 6441 and 6442 of 2025

Citation

2025(3) TAXREPLY 12824
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 is filed challenging the assessment order passed by the respondent, dated 10.09.2024, for the Assessment Year 2018-2019. 2. The learned counsel for the petitioner submits that the impugned order is a non-speaking order, violating Section 75(6) of the GST Act, as it fails to address the petitioner's submissions. The order was passed under Section 74 of the GST Act, despite no clear or implied allegation of fraud, willful mistake or suppression of facts by the petitioner, which are the necessary jurisdictional preconditions. 3. The learned counsel for the petitioner further submits that the impugned order exceeds the scope of the show cause notice dated 13.05.2024, which did not propose the imposition of any penalty, but the impugned order has imposed a 100% penalty, violating Section 75(7) of the GST Act. The impugned order is based on a mistaken figure of Rs. 35,88,87,433.70 as the available credit, whereas the correct figure reflected in the....

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 :
24
Apr
S
M
T
W
T
F
S
24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

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)