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H.K. ENTERPRISES vs. THE COMMERCIAL TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
R. Ananth
Res. Counsel
T.n.c.kaushik

Petitioner / Applicant

H.K. ENTERPRISES
Respondent THE COMMERCIAL TAX OFFICER & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jan 28, 2025
Order No.

W. P. No. 1977 of 2025 And W. M. P. Nos. 2314, 2317 and 2318 of 2025

Citation

2025(1) TAXREPLY 12355
Original Order
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ORDER

ORDER The present writ petition is filed challenging the impugned order passed by the first respondent dated 16.08.2024 on the premise that the petitioner had not submitted its reply when, in fact, the petitioner had submitted its reply on 18.10.2023 in response to the notice in DRC-01 dated 13.07.2023. It was thus submitted that the impugned order suffers from non-application of mind to the material on record. 2. The petitioner is a civil works contractor. The petitioner is registered under the Goods and Services Tax Act, 2017. During the relevant period of 2019-20, the petitioner filed its returns and paid the appropriate taxes. However, on scrutiny of the petitioner's return, the following discrepancies were noticed viz., i. Mismatch between GSTR-3B and GSTR-2A ii. Suppression of Inward Supply 2.1. Pursuant thereto, a notice in ASMT-10 was issued on 15.06.2022, followed by notice in DRC-01A on 12.05.2023 and DRC-01 on 13.07.2023. Personal hearings were off....

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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).