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INTERNATIONAL CONSTRUCTION CO. vs. THE ASSISTANT COMMISSIONER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
P. Rajkumar
Res. Counsel
C. Harsharaj

Petitioner / Applicant

INTERNATIONAL CONSTRUCTION CO.
Respondent THE ASSISTANT COMMISSIONER (ST) , CHENNAI
Court Madras High Court
State

Tamilnadu

Date Aug 1, 2024
Order No.

W. P. No. 18158 of 2024 And W. M. P. Nos. 19942 & 19943 of 2024

Citation

2024(8) TAXREPLY 10408
Original Order
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ORDER

ORDER An order in original dated 16.04.2024 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that the business is carried on in multiple States such as Maharashtra, Andhra Pradesh, Gujarat, Odisha, Chhattisgarh and Tamil Nadu. During the relevant period 2018-2019, it is stated that the petitioner did not effect substantial taxable supplies in Tamil Nadu. Consequently, it is stated that the petitioner did not monitor the GST portal and, therefore, failed to reply to the show cause notice. The impugned order dated 16.04.2024 was issued in these facts and circumstances. 2. Learned counsel for the petitioner referred to the show cause notice and contended that the tax demand in the show cause notice is confined to two issues, namely, the mismatch between the petitioner's GSTR 3B returns and the GSTR 1 return as also the difference between the GSTR 3B returns....

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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).