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D. HAMSA SUNDARAMOORTHY vs. THE MANAGING DIRECTOR & OTHERS
(Madras High Court)

Hon'ble Judges:

D. BHARATHA CHAKRAVARTHY
Pet. Counsel
K. Suresh Kumar
T.n. Rajagopalan
K. S. Viswanathan
Res. Counsel
R. Viduthalai
D. Veerasekaran

Petitioner / Applicant

D. HAMSA SUNDARAMOORTHY
Respondent THE MANAGING DIRECTOR & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jun 2, 2025
Order No.

W. P. Nos. 33993, 34858, 25244, 24555, 24558, 24560, 24563, 24573, 25233, 25239 and 24568 of 2024; 4042, 4203, 9196, 3040, 3050, 3052, 3055, 3058, 3060, 3064, 3066, 3074, 3078, 3124, 3403, 3404, 3413, 3416, 4026, 4027, 4037, 4702, 4800, 4808, 9199, 3111, 3114, 4031, 4033, 4034, 4036, 3085, 3090, 3093, 3096 and 3105 of 2025

Citation

2025(6) TAXREPLY 13580
Original Order
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ORDER

COMMON ORDER Since all these Writ Petitions are for identical grievances and are interconnected, they are addressed collectively and resolved through this common order. 2. The brief factual background leading to the filing of these Writ Petitions is that the Tamil Nadu Housing Board (hereinafter referred to as 'TNHB') is a body corporate, created and incorporated by the Tamil Nadu Housing Board Act, 1961. It is fully owned, sponsored, and operated by the State of Tamil Nadu. It engages in the formation of housing projects under various schemes throughout Tamil Nadu. These Writ Petitions concern the development of land through a Real Estate Project into residential flats within the city of Chennai, specifically (i) in Nandanam division and (ii) in Anna Nagar Division. It suffices to state that there is no subsidiary or special entitlement involved in these projects. Like any other Real Estate Developer, TNHB issues advertisements for the development and sale of the fl....

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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).