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

SRI KRISHNA FABRICATORS (INDIA) PVT. LTD vs. THE ASSISTANT COMMISSIONER (ST) THIRUKAZHUKUNDRAM
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
Raveendran B.
Res. Counsel
V.prashanth Kiran

Petitioner / Applicant

SRI KRISHNA FABRICATORS (INDIA) PVT. LTD

Respondent THE ASSISTANT COMMISSIONER (ST) THIRUKAZHUKUNDRAM
Court Madras High Court
State

Tamilnadu

Date Apr 25, 2024
Order No.

W. P. No. 10848 of 2024, W. M. P. No. 11955 & 11956 of 2024

Citation

2024(4) TAXREPLY 10840
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 An order in original dated 01.12.2023 is assailed both on the ground of denial of reasonable opportunity and on the ground of non application of mind. After issuing show cause notice dated 14.09.2023, the order impugned herein was issued on 01.12.2023. The petitioner asserts that he was not aware of these proceedings until the petitioner's bank account was attached. 2. Learned counsel for the petitioner submits that the tax proposal pertains to the difference between Input Tax Credit (ITC) available as per the GSTR 2A and the ITC availed of under the petitioner's GSTR 3B returns. Learned counsel contends that tax liability was imposed on the petitioner although the petitioner availed of lower ITC than that reflected in the GSTR 2A. By relying on earlier orders in W.P.Nos.6772 & 6776 of 2024 and W.P.Nos.8599 & 8607 of 2024, learned counsel contends that this Court interfered under similar circumstances previously. Without prejudice, on instructions, lear....

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 :
13
May
S
M
T
W
T
F
S
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)).