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GOLDEN INDUSTRIES, REP. BY ITS PROPRIETOR MR. SAKTHIVEL THANGARAJ vs. THE DEPUTY STATE TAX OFFICER-1 & OTHERS
(Madras High Court)

Hon'ble Judges:

VIVEK KUMAR SINGH
Pet. Counsel
Sheena Palanivelu
Res. Counsel
J.k. Jayaselan

Petitioner / Applicant

GOLDEN INDUSTRIES, REP. BY ITS PROPRIETOR MR. SAKTHIVEL THANGARAJ

Respondent THE DEPUTY STATE TAX OFFICER-1 & OTHERS
Court Madras High Court
State

Tamilnadu

Date Apr 24, 2025
Order No.

W. P. (MD)No. 11536 of 2025 And W. M. P. (MD)No. 8553 of 2025

Citation

2025(4) TAXREPLY 13180
Original Order
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ORDER

ORDER This Writ Petition is filed challenging the rectification rejection order dated 14.03.2025, passed by the first respondent under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017, for the assessment year 2019–2020. 2. With the consent of both sides, this Writ Petition is taken up for final disposal at the admission stage itself. 3. The learned counsel for the petitioner submits that the impugned rectification rejection order dated 14.03.2025, passed by the first respondent under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017, is primarily based on the ground that the petitioner failed to produce E- Way Bills and invoices. However, the said finding has been arrived at without proper scrutiny of the records submitted by the petitioner during the course of proceedings, which, according to the petitioner, violates the principles of natural justice. Aggrieved over the same, the petitioner has filed the present Writ Petition. 4. Mr.J.....

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

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☑ 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)].

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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

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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)
 
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☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

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GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).