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ISTONE TECHNOLOGIES vs. THE DEPUTY COMMERCIAL TAX OFFICER-I, CHENNAI
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
Akila S
Res. Counsel
G.nanmaran

Petitioner / Applicant

ISTONE TECHNOLOGIES
Respondent THE DEPUTY COMMERCIAL TAX OFFICER-I, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Dec 2, 2024
Order No.

W. P. No. 35968 of 2024

Citation

2024(12) TAXREPLY 11831
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ORDER

ORDER The present writ petition is filed challenging the impugned order dated 08.04.2024 on the premise that the petitioner was found to have availed of input tax credit in respect of alleged supplies from bill traders on the strength of bogus invoices without actual involvement of goods. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the business of selling refurbished laptops, computers, etc. by buying discarded laptops, computer and other electronic devices from IT companies through their authorized vendors and is registered under the GST Act. During the relevant period of 2022-23, the petitioner has filed the returns and paid appropriate taxes. However, on scrutiny of the monthly returns, revealed that the petitioner had wrongly availed input tax credit on the strength of bogus invoices in respect of supplies from bill traders. 3. It is submitted by the learned counsel for the petitioner that an intimation in DRC-01A wa....

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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)).