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AAMUTHAM ENTERPRISES vs. THE SUPERINTENDENT OF CENTRAL GST AND CENTRAL EXCISE & OTHERS
(Madras High Court)

Hon'ble Judges:

K. KUMARESH BABU
Pet. Counsel
N. Sudalai Muthu
Res. Counsel
R. Nanda Kumar

Petitioner / Applicant

AAMUTHAM ENTERPRISES

Respondent THE SUPERINTENDENT OF CENTRAL GST AND CENTRAL EXCISE & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jan 30, 2025
Order No.

W. P. (MD) No. 2642 of 2025 and W. M. P. (MD) No. 1863 of 2025

Citation

2025(1) TAXREPLY 12546
Original Order
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ORDER

ORDER Heard Mr. N. Sudalai Muthu, learned counsel for the petitioner and Mr. R. Nanda Kumar, learned Standing Counsel for the respondent. 2. The Writ Petition has been filed challenging the order of the respondent dated 24.08.2024 passed for the F.Y.2019-20 on the ground that the same is made in violation of principles of natural justice. 3. The issue involved in the writ petition is to availing of Input Tax Credit after the due date. The said issue is no longer res integra. This Court in a batch of writ petitions in W.P.(MD)Nos.25081 of 2024 etc., dated 17.10.2024, by taking note of the amendment to Section 16(4) of the CGST Act which came into force with retrospective effect from 01.07.2017 had quashed the similar impugned orders and thereafter this Court in a similar issue in WP(MD)No.31980 of 2024 dated 06.07.2024 taking note of the amendment passed, had set aside the order of assessment and remitted the matter back to the assessing officer for passing order afresh. ....

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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

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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).