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AGS HOLIDAY RESORTS vs. COMMERCIAL TAX OFFICER, TAMILNADU & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
T. Pramod Kumar Chopda
T.c. Gopalakrishnan
Res. Counsel
V. Prashanth Kiran

Petitioner / Applicant

AGS HOLIDAY RESORTS
Respondent COMMERCIAL TAX OFFICER, TAMILNADU & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jan 30, 2025
Order No.

W. P. No. 810 of 2025 And W. M. P. Nos. 992 and 994 of 2025

Citation

2025(1) TAXREPLY 12461
Original Order
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ORDER

ORDER The present writ petition is filed challenging the impugned order dated 16.03.2024 relating to the assessment year 2018-19. 2. It is submitted by the learned counsel for the petitioner that the petitioner is carrying on lodging and boarding business and is registered under the Goods and Services Tax Act, 2017. During the relevant period 2018-19, the petitioner filed its returns and paid the appropriate taxes. However, on scrutiny of returns inter-alia the following discrepancies were noticed: i) The tax on outward supplies under declared on reconciliation of data in GSTR-09 : IGST Rs. 6624/- ii) Mismatch between GSTR 1 and GSTR 9; iii) Verification of ITC availed; iv) ITC to be reversed on non-business transactions and exempt supplies and v) Under declaration of Ineligible ITC. 3. Pursuant thereto, a notice in DRC-01 was issued on 27.12.2023, followed by three reminder notices dated 27.01.2024, 15.02.2024 and 22.02.2024. However, the p....

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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

☑ 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).