Login | Register

GST Library

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Contact Us

Our Services

TaxReply India Pvt Ltd

TVL,AL-MADHINA STEEL TRADERS vs. THE SUPERINTENDENT/INTELLIGENCE OFFICER
(Madras High Court)

Hon'ble Judges:

ABDUL QUDDHOSE
Pet. Counsel
D.vijayakumar
Res. Counsel
Sai Srujan Tayi
K.vasantha

Petitioner / Applicant

TVL,AL-MADHINA STEEL TRADERS

Respondent THE SUPERINTENDENT/INTELLIGENCE OFFICER
Court Madras High Court
State

Tamilnadu

Date Feb 7, 2023
Order No.

W.P. No.3110 of 2023 and W.M.P. No.3177 of 2023

Citation

2023(2) TAXREPLY 6974

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 By consent of both the parties, this writ petition has been taken up for final disposal at the admission stage itself. 2.Challenging the impugned summons No.CBIC-DIN- 20230159TK000011851E in GSTIN No.33ABNPY9008J1Z2 dated 03.01.2023, this writ petition has been filed. 3.The petitioner has challenged the impugned summons dated 03.01.2023 issued by the first respondent on the ground that the first respondent, being the Central Authority as well as the second respondent, being the State Authority, have simultaneously initiated proceedings under the GST Act against the petitioner in respect of the same subject matter, which is impermissible under law as per the provisions of Section 6(2)(b) of the GST Act 2017. 4.Heard Mr.D.Vijayakumar, learned counsel for the petitioner, Mr.Sai Srujan Tayi, learned Standing Counsel, who accepts notice on behalf of the first respondent and Mrs.K.Vasantha Mala, learned Government Advocate, who accepts notice on behalf of the second ....

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
18
Jun
S
M
T
W
T
F
S
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).