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ARSK HARDWARES & TRADERS vs. THE STATE TAX OFFICER AND OTHER
(Madras High Court)

Hon'ble Judges:

J.NISHA BANU
Pet. Counsel
B. Sivaraman
Res. Counsel
J. Padmavathi Devi

Petitioner / Applicant

ARSK HARDWARES & TRADERS
Respondent THE STATE TAX OFFICER AND OTHER
Court Madras High Court
State

Tamilnadu

Date Apr 23, 2021
Order No.

W.P(MD)Nos.5150, 5162 and 5164 of 2021 and WMP (MD)Nos.4131, 4134, 4135, 4139 and 4140 of 2021

Citation

2021(4) TAXREPLY 4264
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ORDER

These Writ Petitions have been filed praying for issuance of Writ of Certiorari, to call for the records on the file of the first respondent herein, quash the impugned order of assessment passed by the first respondent in GSTIN: 33ANPR8730L129/2017-18, GSTIN: 33ANPR8730L129/2018-19 and GSTIN: 33ANPR8730L129/2019-20 respectively dated 07.02.2020, as ex-facie illegal, violation of principle of natural justice and contrary to the provisions of the Tamil Nadu Goods and Service Tax Act, 2017.   2. The brief facts of the case are as follows:- (i) The petitioner is the proprietor of ARSK Hardwares & Traders, Madurai. On 30.10.2019 and 01.11.2019, the petitioner's place of business was inspected by the 1st respondent and certain defects were noticed for the Tax period 2017-18, 2018-19 and 2019-20 and therefore, on 04.11.2019, the 1st respondent called for the GSTR 3B & GSTR-1 returns, statement of P&L Accounts, Balance Sheet, Purchase Invoices, Sale Bills, Stock....

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1
May
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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

☑ Monthly | PMT-06

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)).