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

TWIN DISC POWER TRANSMISSION PVT. LTD. vs. THE DEPUTY COMMISSIONER AND OTHERS
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
Aparna Nandakumar
Res. Counsel
Richardson Wilson

Petitioner / Applicant

TWIN DISC POWER TRANSMISSION PVT. LTD.
Respondent THE DEPUTY COMMISSIONER AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Dec 16, 2021
Order No.

W.P.No.26929 of 2021

Citation

2021(12) TAXREPLY 4963
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

This writ petition is disposed at the time of admission after hearing of the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents. 2.It is the specific case of the petitioner that the petitioner is engaged in export of services and therefore entitled for refund under Section 54 of the CGST Act, 2017. It is the further case of the petitioner that the 3rd respondent had earlier sanctioned the refund claim of the petitioner for the exports for the month of July and thereafter transfered the file of the petitioner to the 2nd respondent for the refund claims filed for the succeeding period i.e., August 2017 and September 2017 and from August 2018 to January 2019. The refund claims were rejected on the ground that the petitioner had not satisfied the requirements of Section 2 Sub-Section (6)(V) of IGST Act, 2017 and therefore orders came to be passed which are now subject matter of the writ petitions in W.P.Nos.6678, 6687, 6693, 6696, 67....

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 :
17
May
S
M
T
W
T
F
S
20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).