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LATHA STEEL SUPPLIERS vs. THE ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE, PUDUCHERRY
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
A.v.bharathi
Res. Counsel
Sai Srujan Tayi

Petitioner / Applicant

LATHA STEEL SUPPLIERS
Respondent THE ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE, PUDUCHERRY
Court Madras High Court
State

Tamilnadu

Date Aug 6, 2024
Order No.

W. P. No. 21450 of 2024 And W. M. P. Nos. 23416 & 23418 of 2024

Citation

2024(8) TAXREPLY 10466
Original Order
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ORDER

ORDER This Writ Petition has been filed seeking issuance of a Writ of Mandamus to direct the respondent to withdraw the FORMS GST DRC-13 & 16 dated 15.11.2023, 22.11.2023 & 24.11.2023 issued against the petitioner since the Appeal bearing No.43/2024 under Section 107 of GST Act 2017 is pending before the Additional/Joint Commissioner of GST & Central Excise (Appeals-1), Chennai 600 034 by De freezing the petitioner account the ICICI Bank Account No:150401000990, ICICI Bank, Lawspet Branch, Puducherry, IOB Bank Account No:273402000000190, Indian Overseas Bank, Marakkanam Branch and further refrain from taking any coercive recovery proceedings against the petitioner. 2. The case of the petitioner is that the petitioner-company namely M/s.Latha Steel Suppliers is a partnership firm engaged in the business of trading in iron and steel bars, cement, etc. During the year 2019-2020, the petitioner-company had faced serious financial crisis, due to which, the petitioner ....

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13 Jun

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GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

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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).

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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.

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