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CHOKALINGAM SRINIVASAN vs. THE DEPUTY STATE TAX OFFICER I & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
S.ramanan
Res. Counsel
K.vasanthamala

Petitioner / Applicant

CHOKALINGAM SRINIVASAN
Respondent THE DEPUTY STATE TAX OFFICER I & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jan 6, 2025
Order No.

W.P.No.40073 of 2024 and W.M.P.Nos.43348 & 43349 of 2024

Citation

2025(1) TAXREPLY 12875
Original Order
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ORDER

ORDER   The present Writ Petition is filed challenging the impugned order dated 17.04.2024 passed by the first respondent relating to the assessment year 2018~19 on the ground of violation of principles of natural justice.   2. Mrs.K.Vasanthamala, learned Government Advocate, takes notice on behalf of the respondents 1 and 2. By consent of the parties, the main Writ Petition is taken up for disposal at the admission.   3. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the business of undertaking works contract services and is registered under the Goods and Services Tax Act, 2017. During the relevant period 2018~19, the petitioner had filed its returns and paid the appropriate taxes. However, on verification of the returns, it was noticed that there were inter alia discrepancies between GSTR~3B and Form 26AS of the Income Tax form; Form GSTR~3B and GSTR9/9C  and proceedings were initiated under....

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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).