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FABRIC 33 vs. THE ASSISTANT COMMISSIONER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
Rajkumar P.
Res. Counsel
T.n.c.kaushik

Petitioner / Applicant

FABRIC 33
Respondent THE ASSISTANT COMMISSIONER (ST) , CHENNAI
Court Madras High Court
State

Tamilnadu

Date Jul 12, 2024
Order No.

W. P. No. 17109 of 2024 And W. M. P. Nos. 18873 & 18875 of 2024

Citation

2024(7) TAXREPLY 10230
Original Order
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ORDER

ORDER An order in original dated 29.12.2023 is assailed on the ground that the petitioner's reply was not taken into consideration. The petitioner asserts that he ceased to carry on business during financial year 2017-2018 and therefore filed a nil return in Form GSTR 1. Upon receipt of show cause notice dated 23.09.2023 alleging that the petitioner had made purchases of the value of Rs. 81,54,282/-, by reply dated 24.10.2023, the petitioner stated that no purchases were made in financial year 2017-2018. The petitioner also stated that there were no transactions in the petitioner's bank account. The impugned order was issued in these facts and circumstances. 2. Learned counsel for the petitioner referred to the petitioner's reply and contended that the assessing officer should have conducted an enquiry at the alleged suppliers' end so as to ascertain whether the petitioner made purchases. He further submits that the petitioner cannot be called upon to prove t....

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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).