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HI VERSION vs. THE COMMISSIONER OF COMMERCIAL TAXES & OTHERS
(Madras High Court)

Hon'ble Judges:

VIVEK KUMAR SINGH
Pet. Counsel
R. Veeramanikandan
Res. Counsel
J.k. Jayaselan

Petitioner / Applicant

HI VERSION
Respondent THE COMMISSIONER OF COMMERCIAL TAXES & OTHERS
Court Madras High Court
State

Tamilnadu

Date Feb 17, 2025
Order No.

W. P. (MD)Nos. 4026 and 4027 of 2025 And W. M. P. (MD)Nos. 2895 and 2914 of 2025

Citation

2025(2) TAXREPLY 12681
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ORDER

COMMON ORDER These Writ Petitions have been filed seeking to quash the impugned proceedings of the second respondent in ASMT-13 in Reference No. 33AAMFH8606F1ZE/Tax Period February 2023, dated 19.04.2023 and in ASMT-13 in Reference No.33AAMFH8606F1ZE/Tax Period April 2023, dated 28.06.2023, respectively. 2. With the consent of both sides, these Writ Petitions are disposed of, at the admission stage itself. 3. The case of the petitioner is that she failed to file the monthly returns in GSTR - 3B for the months of February 2023 and April 2023 within the due date. Therefore, the second respondent had issued notices dated 25.03.2023 and 26.05.2023 under Section 46 of the TNGST Act,2017 directing the petitioner to file the returns for the month of February 2023 and April 2023, within a period of 15 days. Thereafter, the second respondent has the passed orders on 19.04.2023 and 28.06.2023, assessing the petitioner under best of judgment and demanded the tax amount of Rs. 2,87,....

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25
Apr
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M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

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

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)