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KLARITI OPTICALS vs. THE ASSISTANT COMMISSIONER (ST) (FAC) , CHENNAI
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
C. Sivasubramanian
Res. Counsel
G. Nanmaran

Petitioner / Applicant

KLARITI OPTICALS
Respondent THE ASSISTANT COMMISSIONER (ST) (FAC) , CHENNAI
Court Madras High Court
State

Tamilnadu

Date Jan 28, 2025
Order No.

W. P. No. 2486 of 2025 and W. M. P. Nos. 2799 & 2801 of 2025

Citation

2025(1) TAXREPLY 12720
Original Order
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ORDER

ORDER The present writ petition is filed challenging the impugned order dated 19.08.2024 passed by the respondent relating to the assessment year 2019-20. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the retail and wholesale of high-quality optical products including prescription eyewear, sunglasses, contact lenses and vision care accessories etc., and is registered under the Goods and Services Tax Act, 2017. During the relevant period 2019-20, the petitioner had filed its returns and paid the appropriate taxes. However, on verification of the returns filed by the petitioner, it was noticed that there was a mismatch between GSTR-2A and GSTR-3B. 3. It is submitted by the learned counsel for the petitioner that, a notice in Form DRC-01 dated 30.05.2024 was issued to the petitioner through common portal, followed by reminder notices thereon and personal hearing opportunity was also granted to the petitioner. However, the pet....

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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).