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

SRI MAHALAKSHMI BLUE METAL vs. THE STATE TAX OFFICER -1 (INS) , VIRUDHUNAGAR.
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
S. Karunakar
Res. Counsel
J.k. Jayaselan

Petitioner / Applicant

SRI MAHALAKSHMI BLUE METAL
Respondent THE STATE TAX OFFICER -1 (INS) , VIRUDHUNAGAR.
Court Madras High Court
State

Tamilnadu

Date Jul 25, 2024
Order No.

W. P. (MD) Nos. 16961 to 16964 of 2024 And W. M. P. (MD) Nos. 14620, 14626, 14621 and 14623 of 2024

Citation

2024(7) TAXREPLY 10385
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

COMMON ORDER By this common order, all the four writ petitions are being disposed of. 2. The case of the petitioner is that on the mining activity, no GST is payable by the petitioner and that the petitioner has been taking consistent stand that the matter was subjudiced before the Hon'ble Supreme Court. It is submitted that despite the same, the respondent has levied tax under reverse charge mechanism on the mining activity carried out by the petitioner. 3. It is submitted that the petitioner is also selling the mines and minerals and therefore, the petitioner had availed input tax credit on various input supplies and there were certain discrepancies, which have been met with. As far as the tax payable on reverse charge basis on the mining activity is concerned, it is submitted that the respondent ought not to have confirmed the demand. 4. It is submitted that the Hon'ble Supreme Court has now stayed the recovery of tax on the mining activity in M/s.Lak....

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)