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A.V. TRADERS vs. THE COMMERCIAL TAX OFFICER, CHENNAI
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
D. Vijayakumar
Res. Counsel
T.n.c. Kaushik

Petitioner / Applicant

A.V. TRADERS
Respondent THE COMMERCIAL TAX OFFICER, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Oct 29, 2024
Order No.

W. P. No. 31285 of 2024 And W. M. P. No. 33923 of 2024

Citation

2024(10) TAXREPLY 11633
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ORDER

ORDER Challenging the impugned suspension of registration and the show cause notice issued for the purpose of cancellation of GST number of the petitioner, the present Writ Petition. 2. The learned counsel for the petitioner submitted that the notice in Form GST REG-17 dated 05.09.2024 was issued to the petitioner, for which, the petitioner also filed a reply on 12.09.2024. However, according to the petitioner, without considering the reply, till date, the respondent has not taken any decision to revoke the suspension of GST registration. He would further submit that the petitioner is a genuine company, conducting the business and regularly submitting the monthly GSTR returns and remitted the taxes in accordance with law. However, due to the suspension of GST registration, the petitioner is not in a position to carry on the business and file the returns. He also points that it is the fundamental right of a person to carry on the business in the country. Therefore, he submitt....

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10 May

☑ Monthly | GSTR-7

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

☑ Monthly | GSTR-8

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

11 May

☑ Monthly | GSTR-1

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

13 May

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

☑ Monthly | IFF

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

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

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PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).