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CHINNADURAI SARAVANAN vs. THE DEPUTY STATE TAX OFFICER-I & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
Jayaprathap A N R
Res. Counsel
C.harsha Raj

Petitioner / Applicant

CHINNADURAI SARAVANAN
Respondent THE DEPUTY STATE TAX OFFICER-I & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jan 7, 2025
Order No.

W. P. No. 376 of 2025 and W. M. P. Nos. 421 and 422 of 2024

Citation

2025(1) TAXREPLY 12303
Original Order
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ORDER

ORDER The present Writ Petition is filed challenging the impugned order passed by the first respondent dated 29.04.2024 relating to the assessment year 2018-19. 2. The petitioner is a proprietary firm and is registered under Goods and Services Act, 2017. During the relevant period, the petitioner had filed its return and paid appropriate taxes. However, on verification of the monthly returns, it was found that there was mismatch between GSTR -3B and GSTR-2A. 2.1. Pursuant thereto, a notice in DRC-01A was issued to the petitioner on 09.07.2022, followed by a show cause notice in DRC 01 on 24.11.2023 and reminder on 12.04.2024. Further, personal hearing was offered on 16.04.2024. The petitioner filed its reply on 23.12.2023. However, the same was rejected on the premise that the taxpayer has failed to substantiate their claim as per Section 16(2) of CGST Act/TN GST Act of 2017 and the impugned order came to be passed, confirming the proposal. Aggrieved by the same, the pet....

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10 Jun

☑ Monthly | GSTR-7

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

☑ Monthly | GSTR-8

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

11 Jun

☑ Monthly | GSTR-1

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

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).