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L & T GEOSTRUCTURE LLP (REPRESENTED BY MR. S. VAIDYANATHAN) vs. THE UNION OF INDIA & OTHERS
(Madras High Court)

Hon'ble Judges:

R. SURESH KUMAR
C. SARAVANAN
Pet. Counsel
Raghavan Ramabadran
Lakshmi Kumaran
Sridharan Attorneys
Res. Counsel
Rajnish Pathiyil
T.n.c.kaushik

Petitioner / Applicant

L & T GEOSTRUCTURE LLP (REPRESENTED BY MR. S. VAIDYANATHAN)
Respondent THE UNION OF INDIA & OTHERS
Court Madras High Court
State

Tamilnadu

Date May 9, 2025
Order No.

W. P. Nos. 5978 and 5983 of 2020

Citation

2025(5) TAXREPLY 13464
Original Order
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ORDER

C. SARAVANAN, J. In these Writ Petitions, the Petitioner has challenged the vires of Rule 36(4) of both Central Goods and Services Tax (CGST) Rules, 2017 (hereinafter referred to as 'CGST Rules') and Tamil Nadu Goods and Services Tax (TNGST) Rules, 2017 (hereinafter referred to as 'TNGST Rules'). Rule 36(4) of the respective GST Rules read identically. 2. These Writ Petitions are of the year 2020. When these Writ Petitions were filed, Rule 36(4) of the respective GST Rules read differently from how it read after its amendment with effect from 01.01.2022. 3. Rule 36(4) of the CGST Rules as it stood at the time when these Writ Petitions were filed and at the time of passing of this Order are reproduced below for the sake of clarity:- Table-I Rule 36(4) of CGST Rules with effect from 09.10.2019 Rule 36(4) of CGST Rules with effect from 01.01.2022 36. Documentary ....

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

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

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

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)].

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

20 Jun

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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

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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 -  

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(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

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GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).