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MUTHARAMMAN IRON AND STEELS vs. THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL AND OTHERS
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
P.rajkumar
Res. Counsel
V.sundareswaran

Petitioner / Applicant

MUTHARAMMAN IRON AND STEELS
Respondent THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Apr 17, 2021
Order No.

W.P. No.11 of 2021 And WMP.Nos.11, 12 & 13 of 2021

Citation

2021(4) TAXREPLY 4091
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ORDER

This writ petition has been filed challenging the provisional attachment of bank account of the petitioner pending proceedings for investigation. 2.I had, when the matter has come up for admission on 07.01.2021, stated at paragraph-3 as follows: '3. Learned counsel for the petitioner states that the since all the bank accounts of the petitioner have been attached, the petitioners’ business has been entirely crippled. It would suffice that some bank accounts, sufficient to protect the interest of the revenue, remain under attachment, whereas the remaining may be released to enable conduct of business. Let the petitioner appear before the respondent with its request in this regard and orders be passed within a week from date of its appearance.' 3. It is now brought to my notice that the petitioner has made certain adhoc payments pending investigation as a consequence of which the attachment of the bank account of the petitioner i.e. Mutharamman Iron and Steel....

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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)].

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

20 May

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GSTR-3B for the m/o Apr 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 Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

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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 -  

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28 May

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