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

THE RAMCO CEMENTS LIMITED vs. THE DEPUTY COMMISSIONER (ST) I, CHENNAI
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
J. Vamini
K. Vaitheeswaran
Res. Counsel
C. Harsha Raj

Petitioner / Applicant

THE RAMCO CEMENTS LIMITED
Respondent THE DEPUTY COMMISSIONER (ST) I, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Nov 22, 2024
Order No.

W. P. No. 35658 of 2024 and W. M. P. Nos. 38514 and 38515 of 2024

Citation

2024(11) TAXREPLY 12250
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 The present writ petition is filed challenging the proceeding dated 23.08.2024 on the ground that the impugned order suffers from non application of mind to the reply and the material furnished by the petitioner. 2. The petitioner is engaged in the manufacture and sale of cement and is registered under the GST Act and has paid appropriate taxes. The petitioner had filed the returns for the relevant period 2019-20 in Form GSTR-3B, GSTR-9 and GSTR-1. However, during the course of audit it was noticed inter alia that the petitioner has availed credit in respect of transactions wherein payments have not been made within 180 days and thus hit by the second proviso to Section 16(2)(d) of the GST Act. It was also found that the petitioner had extended corporate guarantees and the same has been treated as taxable supplies liable to tax during the relevant period. The petitioner had in response submitted its objection vide reply dated 27.10.2023, 01.12.2023, 11.03.2024, 27.03.2....

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)