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SRI MUNIAPPA STEELS vs. THE ASSISTANT COMMISSIONER (ST) SINGANALLUR NORTH CIRCLE COIMBATORE
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
S.raveekumar
Res. Counsel
Anr.jayaprathap

Petitioner / Applicant

SRI MUNIAPPA STEELS
Respondent THE ASSISTANT COMMISSIONER (ST) SINGANALLUR NORTH CIRCLE COIMBATORE
Court Madras High Court
State

Tamilnadu

Date Apr 27, 2021
Order No.

W.P. No.10489 of 2019 And WMP No.11086 of 2019

Citation

2021(4) TAXREPLY 4246
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ORDER

Mr.ANR.Jayaprathap, learned Government Advocate accepts notice for the respondent and is armed with instructions to proceed with the matter finally, even at the stage of admission. Hence, by consent of both sides, this Writ Petition is disposed finally even at this stage. This is also for the reason that the sole ground that has been argued before me is violation of principles of natural justice. 2. The challenge is to order of assessment dated 08.01.2021 passed in terms of the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act, 2017). In the summary of notice dated 14.12.2020 the Assessing Officer has referred to notice dated 29.05.2020, wherein the Assessing Authority has noted certain discrepancies in the invoices accompanied by e-way bills. 3. The petitioner has replied to the Officer on 23.12.2020 specifically requiring a copy of the statement relied upon by the respondent. In the show cause notice, the Assessing Authority states that the supplier had admitted in hi....

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10 May

☑ Monthly | GSTR-7

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

☑ Monthly | GSTR-8

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

11 May

☑ Monthly | GSTR-1

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

13 May

☑ Monthly | GSTR-5

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

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

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20 May

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25 May

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Taxpayers have a choice to pay tax either, as per -  

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28 May

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