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

TOTAL ENVIRONMENT BUILDING SYSTEMS PVT. LTD. vs. THE ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
S. Muthuvenkatraman
Res. Counsel
Rajnish Pathiyil
T. N. C. Kaushik

Petitioner / Applicant

TOTAL ENVIRONMENT BUILDING SYSTEMS PVT. LTD.
Respondent THE ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE & OTHERS
Court Madras High Court
State

Tamilnadu

Date Nov 21, 2024
Order No.

W. P. Nos. 33751, 33757, 33760, 33763 and 33767 of 2024 and W. M. P. Nos. 36578, 36542, 36548, 36557, 36556, 36563, 36566, 36569, 36572 and 36574 of 2024

Citation

2024(11) TAXREPLY 12503
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 This batch of five writ petition is filed challenging the orders passed under Section 74 of the GST Act on the premise that the impugned orders have been passed without taking into account the documents filed in support of the replies submitted. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the manufacture and supply of doors and windows (furnitures and parts thereof) and registered under the Goods and Services Tax Act, 2017. During the relevant period viz., 2018-19 to 2022-23, the petitioner filed its return and paid the appropriate tax. While so, the petitioner's place of business was inspected on 26.10.2023 pursuant to the authorization by the Joint Commissioner (State Tax) (Intelligence), Hosur in terms of Section 67(1) of the TNGST Act, 2017. During the scrutiny of the records available in the GST portal, it was inter alia found that there were certain discrepancies between GSTR-2A and GSTR-3B. 3. Pur....

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)