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NAGARAJAN PAVITHRA vs. THE UNION OF INDIA & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
B. Satish Sundar
Res. Counsel
Ramesh Kutty
C. Harsha Raj

Petitioner / Applicant

NAGARAJAN PAVITHRA

Respondent THE UNION OF INDIA & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jun 25, 2024
Order No.

Writ Petition No. 15713 of 2024 And W. M. P. Nos. 17127 & 17130 of 2024

Citation

2024(6) TAXREPLY 10028
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ORDER

ORDER An assessment order dated 29.04.2024 is challenged in this writ petition. The petitioner received show cause notice dated 28.12.2023. By such show cause notice, the petitioner was called upon to show cause in respect of failure to report correct tax liability while filing the annual returns in Form GSTR 9. The petitioner replied to such show cause notice on 16.04.2024. The impugned assessment order was issued thereafter. 2. Learned counsel for the petitioner submits that the petitioner failed to report inward supply while filing the monthly returns and the annual return for financial year 2018-2019. He further submits that Input Tax Credit (ITC) of Rs. 5,40,185/- was available in the auto-populated GSTR 2A. In those circumstances, he submits that the tax proposal for Rs. 2,71,465/- each towards CGST and SGST was confirmed without taking these aspects into account. 3. Mr.Ramesh Kutty, learned senior standing counsel, accepts notice for respondents 1 to 3. Mr.C.Harsh....

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4
May
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F
S
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)).