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

THENDRAL ELECTRICALS vs. THE COMMISSIONER OF COMMERCIAL TAXES & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
B.rooban
Res. Counsel
R.suresh Kumar

Petitioner / Applicant

THENDRAL ELECTRICALS
Respondent THE COMMISSIONER OF COMMERCIAL TAXES & OTHERS
Court Madras High Court
State

Tamilnadu

Date Aug 28, 2024
Order No.

W. P(MD)No. 6459 of 2024 And W. M. P(MD)No. 6040 of 2024

Citation

2024(8) TAXREPLY 11031
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 order passed under Section 73 of the TNGST Act, 2017, dated 13.09.2023, on the premise that it suffers from error apparent on the face of the record. 2. It is submitted that the petitioner was eligible to Input Tax Credit to the extent of Rs. 1,92,867/- under Integrated Goods and Service Tax. The same was reflected in Form GSTR-2A, which was auto-populated as per the sales reported by the petitioner's suppliers. The said Input Tax Credit was entered in column 4A(1)(2) of the monthly return in Form GSTR-3B under the head "Integrated Tax". However, inadvertently, the petitioner while filing the monthly return had entered the above ITC in column 4(A)(1)(3) and 4(A)(1)(4) by bifurcating the same under the head "Central Tax" and "State Tax". The impugned order was passed on the premise that in view of the above error, the petitioner is not entitled to claim credit of the taxes paid und....

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)