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

VOLTECH O AND M SERVICES PRIVATE LTD. vs. SUPERINTENDENT OF GST AND CENTRAL EXCISE
(Madras High Court)

Hon'ble Judges:

ABDUL QUDDHOSE
Pet. Counsel
N.v. Balaji
Res. Counsel
A.p. Srinivas
B.sivakolappan

Petitioner / Applicant

VOLTECH O AND M SERVICES PRIVATE LTD.

Respondent SUPERINTENDENT OF GST AND CENTRAL EXCISE
Court Madras High Court
State

Tamilnadu

Date Feb 7, 2023
Order No.

W.P. Nos.6097 and 6098 of 2020 And W.M.P. Nos.7159, 7161 and 7167 of 2020

Citation

2023(2) TAXREPLY 6991
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

COMMON ORDER W.P. No.6097 of 2020 has been filed challenging the impugned notice dated 22.01.2020 issued by the 1st respondent in O.C. No.8 of 2020. 2. W.P. No.6098 of 2020 has been filed challenging the impugned notice dated 15.07.2019 issued by the 1st respondent in O.C. No.142 of 2019. 3. Subsequently, bank attachment notices dated 12.02.2020 under the provisions of Section 79(1) (c) of the CGST Act, 2017 have been issued by the 2nd respondent. 4. As per the impugned demand, dated 22.01.2020, the petitioner has been directed to pay interest amounting to Rs.55,16,274/-, within one week under intimation to the office of the 1st respondent through FORM GST DRC -03. 5. The petitioner claims that they are not liable to pay any interest as per the impugned demand on the ground that only in respect of the cash component mentioned in the impugned demand dated 22.01.2020, they are liable to pay interest. But according to them, insofar as the credit component is concern....

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).