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

SRI VINAYAGAR METALS vs. THE ASSISTANT COMMISSIONER (ST) (FAC) , THE BRANCH MANAGER, CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
P.v. Sudakar
Res. Counsel
K. Vasanthamala

Petitioner / Applicant

SRI VINAYAGAR METALS
Respondent THE ASSISTANT COMMISSIONER (ST) (FAC) , THE BRANCH MANAGER, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Jul 25, 2024
Order No.

W. P. No. 17915 of 2024 And W. M. P. Nos. 19653 & 19654 of 2024

Citation

2024(7) TAXREPLY 10333
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 30.12.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Upon receipt of show cause notice dated 27.09.2023, by reply dated 27.10.2023, the petitioner stated that amounts due and payable towards supplies received by the petitioner were discharged by filing GSTR 3B returns. The impugned order in original was issued thereafter on 30.12.2023. The petitioner asserts that the detailed order was not uploaded on the portal and that only a summary thereof was uploaded. Until the bank attachment notice was received, the petitioner states that he was unaware of the impugned order. 3. Learned counsel for the petitioner submits that the petitioner has all necessary documents to establish that the supplies were genuine and such supplies were paid for by the petitioner. He seeks another opportunity to contest the tax proposal on merits. He also points out that the statutory....

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
11
Jun
S
M
T
W
T
F
S
11 Jun

☑ Monthly | GSTR-1

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

13 Jun

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

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).