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

V.K.K. SUPER DIGITAL CABLES vs. THE APPELLATE DEPUTY COMMISSIONER, THE DEPUTY STATE TAX OFFICER -I, SIVAKASI
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
C.m.mari Chelliah Prabhu
Res. Counsel
R.suresh Kumar

Petitioner / Applicant

V.K.K. SUPER DIGITAL CABLES
Respondent THE APPELLATE DEPUTY COMMISSIONER, THE DEPUTY STATE TAX OFFICER -I, SIVAKASI
Court Madras High Court
State

Tamilnadu

Date Jul 30, 2024
Order No.

W. P. (MD) No. 17549 of 2024 And W. M. P. (MD)No. 15095 of 2024

Citation

2024(7) TAXREPLY 10383
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 Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents. 2. The petitioner is before this Court against the impugned order dated 10.05.2024 rejecting the petitioner's appeals against the Order-in-Original dated 21.12.2023 passed by the second respondent for the assessment year 2017-18. 3. The appeal has been rejected by Office of the first respondent duly signed by the Deputy Commissioner (CT) on the ground that it is beyond the statutory period of limitation under Section 107 of the TNGST Act, 2017. 4. It is noticed that the appeal made before the first respondent is dated 24.04.2024. Though the limitation for filing an appeal under Section 107 GST would have expired on or before 20.03.2023, the petitioner had another 30 days period for filing of application to condone the delay upto 19.04.2023 explaining sufficient cause to condone the delay. Hence, there is a marginal delay of only 5 days in filing t....

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
10
Jun
S
M
T
W
T
F
S
10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

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).