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

V.G. SENTHILKUMAR vs. THE DEPUTY STATE TAX OFFICER-1 & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
Shanmugam Rajasekar
Res. Counsel
R.sureshkumar

Petitioner / Applicant

V.G. SENTHILKUMAR
Respondent THE DEPUTY STATE TAX OFFICER-1 & OTHERS
Court Madras High Court
State

Tamilnadu

Date Sep 4, 2024
Order No.

W. P. (MD). No. 20649 of 2024 and W. M. P. (MD). Nos. 17505 and 17508 of 2024

Citation

2024(9) TAXREPLY 12057
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 The present Writ Petition is filed challenging the impugned proceedings in Form GST DRC-07 dated 29.04.2024 along with detailed Annexure dated 25.04.2024 and the order dated 18.07.2024 rejecting the application for rectification of error apparent on the face of record under Section 161 of the GST Act. 2. It is submitted by the learned counsel for the petitioner that this is the third round of litigation. The petitioner is engaged in the execution of works contract. During the period 2018-2019, it was stated that there were allegations of mismatch between GSTR-3B and GSTR-2A and between GSTR-3B and GSTR-7. The entire mismatch was with reference to taxable value of Rs. 1,17,22,800/-. The petitioner paid the taxes due on the above discrepancy amounting to Rs.13,65,857/- under the SGST and CGST Act respectively and the proceedings were dropped vide order dated 16.08.2023. The relevant portion of the said order is extracted hereunder: “On scrutiny of returns Tvl.V....

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).