^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

URAYUR COTTON COMPANY & OTHERS vs. THE STATE TAX OFFICER, POLLACHI & OTHER
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

S. Ramanathan

Res. Counsel

K. Vasanthamala

Petitioner / Applicant	URAYUR COTTON COMPANY & OTHERS
Respondent	THE STATE TAX OFFICER, POLLACHI & OTHER
Court	Madras High Court
State	Tamilnadu
Date	Jun 19, 2024
Order No.	Writ Petition No. 14991 of 2024 And W. M. P. Nos. 16287 & 16289 of 2024
Citation	2024(6) TAXREPLY 10157
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
ORDER An order in original dated 29.12.2023 is challenged on the ground that the petitioner's reply was not taken into consideration. 2. The petitioner received show cause notice dated 25.09.2023 in respect of two defects. The first defect relates to alleged circular trading by the petitioner and the consequential unlawful availment of Input Tax Credit (ITC). The second issue relates to payment of professional charges on reverse charge mechanism basis. The petitioner replied to the show cause notice on 24.10.2023. In such reply, the petitioner asserted that the management of the petitioner and M/s.Santhanalakshmi Mills India LLP (Santhanalakshmi Mills) is not common. The petitioner set out particulars of the partners of Santhanalakshmi Mills. The petitioner also stated that the common premise is specified as an additional place of business in the petitioner's registration certificate. Copies of the rental agreement and registration certificate of Urayur Cotton Compan....