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FAZARI MULTICUISINE RESTAURANT vs. THE ASSISTANT COMMISSIONER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
I.dinesh
N.janani
Res. Counsel
Tnc.kaushik

Petitioner / Applicant

FAZARI MULTICUISINE RESTAURANT
Respondent THE ASSISTANT COMMISSIONER (ST) , CHENNAI
Court Madras High Court
State

Tamilnadu

Date Jan 24, 2025
Order No.

W. P. No. 1979 of 2025 and W. M. P. Nos. 2313 and 2315 of 2025

Citation

2025(1) TAXREPLY 12402
Original Order
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ORDER

ORDER The present writ petition is filed challenging the impugned order dated 22.08.2024 relating to the assessment year 2019-20. 2. It is submitted by the learned counsel for the petitioner that the petitioner is registered under the Goods and Services Tax Act, 2017. During the relevant period 2019-20, the petitioner filed its returns and paid the appropriate taxes. On examination of the information furnished by the tax payer in GSTR- 3B and GSTR-1, the following discrepancies were noticed: i) Mismatch between GSTR 3B and GSTR 1; ii) Mismatch between GSTR 3B and GSTR 2A; iii) Mismatch between GSTR 7 vs. GSTR 3B and GSTR 1 iv) Mismatch between GSTR 8 and GSTR 1; v) Mismatch in GSTR 9 verification; vi) Late filing of returns and vii) Non-generation of E-way bills. 2.1. Though the notice contained several proposals, however despite the fact that the petitioner has not filed reply, except the mismatch between GSTR 8 and GSTR 1 all other defects w....

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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).