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State - Tamilnadu ✔

  1,026 Results

S. MADHU vs. THE DEPUTY STATE TAX OFFICER


(Madras High Court | Feb 26, 2024)

COMMON ORDER In all these writ petitions, the respective petitioner has assailed the summons, intimation or show cause notice, as the case may be, communicating the GST liability under applicable GST laws either in respect of only seigniorage fee or both seigniorage fee and mining lease amounts paid by the respective petitioner to the Government. 2. Learned counsel for the respective petitioner rely on Notification No.13/2017 - Central Tax (Rate) insofar as the claim relates to GST on...
ORDER The petitioner assails an order dated 31.05.2023 and the consequential recovery notice dated 20.12.2023. 2. The petitioner is a registered person under applicable GST laws. He asserts that he was filing returns and paying tax regularly. It is further asserted by the petitioner that he became aware of the impugned order only upon receipt of phone calls from the HDFC Bank informing him about notice of recovery dated 20.12.2023. Thereafter, upon examining the GST portal, the petiti...
ORDER An assessment order dated 31.12.2023 is assailed primarily on that ground such order is unreasoned. The petitioner is a registered person under applicable GST laws. Pursuant to an audit by a State GST officials, an audit report was issued on 29.09.2023. Thereafter, upon receipt of a show cause notice on 29.09.2023, the petitioner issued a reply dated 21.12.2023. The order impugned herein came to be issued thereafter on 31.12.2023. 2. Learned counsel for the petitioner invited my...
ORDER An assessment order dated 29.12.2023 is assailed as regards the findings relating to Discrepancy Nos.1, 2, 10 and 11. The petitioner states that it carries on business in textiles and also as an authorized dealer of Hyundai Motor Vehicles. Pursuant to an audit, show cause notice dated 25.09.2023 was issued to the petitioner. The petitioner replied thereto on 25.09.2023. The impugned order dated 29.12.2023 came to be issued thereafter. 2. Learned senior counsel for the petitioner...
ORDER The petitioner assails an assessment order dated 19.12.2023 in respect of the assessment period 2017-18. Pursuant to an audit, proceedings were initiated against the petitioner by issuing an intimation and show cause notice. Such proceedings culminated in the assessment order impugned herein. 2. Learned senior counsel for the petitioner invited my attention to the impugned assessment order. With reference to discrepancy 15, which relates to purchase turnover and the alleged disc...
ORDER The petitioner challenges an assessment order dated 11.08.2023 and the consequential bank attachment order dated 18.11.2023. The petitioner asserts that he was regular in filing returns. He further asserts that he was unaware of the issuance of the notice in Form ASMT-10, the show cause notice in Form DRC-01 and the assessment order dated 11.08.2023 until he received the impugned bank attachment order dated 18.11.2023. The present writ petition was filed in the said facts and circum...
ORDER The petitioner challenges an order dated 29.12.2023 by which the credit claimed and availed of by the petitioner under the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act) was held to be wrongly availed. 2. The petitioner was a registered dealer under the TNVAT Act and had claimed Input Tax Credit (ITC). In respect thereof, the petitioner asserts that two refund orders were issued for the period 01.06.2017 to 30.06.2017 and one refund order and for the period 01.07.2017 to 31.07...
COMMON ORDER The petitioner assails separate assessment orders, each dated 30.09.2023, in respect of assessment years 2017-2018, 2018-2019 and 2019-2020, respectively, in these three writ petitions. 2. The petitioner carries on trade in electrical products and hardware. By asserting that nil returns were erroneously and inadvertently filed in the GSTR-3B returns, the petitioner states that he is eligible for Input Tax Credit (ITC) in each of the above mentioned assessment periods and ...
ORDER The petitioner assails an order dated 29.12.2023 primarily on the ground that a personal hearing was not provided to the petitioner. 2. The petitioner is a construction equipment manufacturer and a registered person under applicable GST laws. Pursuant to an audit of the petitioner's books of accounts under Section 65 of applicable GST laws, a show cause notice dated 29.09.2023 was issued to the petitioner. Such notice was replied to on 24.10.2023 and a personal hearing was r...
ORDER The petitioner assails an order dated 16.08.2023 cancelling the GST registration of the petitioner. The petitioner was a registered person under applicable GST laws. According to the petitioner, he was unaware of the issuance of a show cause notice dated 15.06.2023 calling upon him to appear before the Commercial Tax Officer on 22.06.2023 in relation to the proposed cancellation of his GST registration. Since he was unaware of the show cause notice, it is stated that the petitioner ...


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10 Mar

☑ Monthly | GSTR-7

GSTR-7 for the m/o Feb 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Feb 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Mar

☑ Monthly | GSTR-1

GSTR-1 for the m/o Feb 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Mar

☑ Monthly | GSTR-5

GSTR-5 for the m/o Feb 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Feb 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Feb 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Mar

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Feb 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Feb 2024 [Return by OIDAR Service Providers - Rule 64.]

25 Mar

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Feb 2024 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 Mar

☑ Monthly | GSTR-11

GSTR-11 for the m/o Feb 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Mar

☑ Annual | CMP-02

Last date to opt-in from regular scheme to composition scheme under GST for FY 2024-25 [Rule - 3 of CGST Rules.]

☑ Annual | GTA

Closing Date of window on GST Portal for Opt-in / Opt-out for Forward Charge / Reverse Charge by GTA for FY 2024-25 [Notification No.06/2023 - CT(R) dated 26.07.2023]