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HARITHA MOTOTS vs. THE ASSISTANT COMMISSIONER (ST) , MADURAI
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
A.chandrasekaran
Res. Counsel
R.suresh Kumar

Petitioner / Applicant

HARITHA MOTOTS

Respondent THE ASSISTANT COMMISSIONER (ST) , MADURAI
Court Madras High Court
State

Tamilnadu

Date Jun 5, 2024
Order No.

W. P. (MD) No. 11733 of 2024, W. M. P. (MD) Nos. 10474 & 10475 of 2024

Citation

2024(6) TAXREPLY 10757
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ORDER

ORDER This Writ Petition is taken up for disposal at the time of admission itself, after hearing the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 2. The specific case of the petitioner is that although there were discrepancies between the returns of GSTR- 01 and GSTR-3B, deficit tax was paid by the petitioner in GSTR-09 on 14.03.2020 and thus, the impugned demand is unsustainable. 3. The learned counsel for the petitioner would submit that since the petitioner has already paid, the petitioner may be given one opportunity being heard. 4. The learned counsel for the petitioner would further submit that the petitioner is willing to deposit another 10% of the disputed tax as a security from his electronic cash register. 5. Recording the above submissions, the impugned order is set a side and the matter is remitted back to the respondent to pass fresh order, subject to the petitioner depositing 10% of the dispute....

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5
May
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M
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F
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10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

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

13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

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