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NIRMAL SINGH CONTRACTOR vs. THE STATE TAX OFFICER, THUCKALAI
(Madras High Court)

Hon'ble Judges:

VIVEK KUMAR SINGH
Pet. Counsel
A. Satheesh Murugan
Res. Counsel
J.k. Jeyaseelan

Petitioner / Applicant

NIRMAL SINGH CONTRACTOR
Respondent THE STATE TAX OFFICER, THUCKALAI
Court Madras High Court
State

Tamilnadu

Date Feb 5, 2025
Order No.

W. P. (MD)Nos. 2826 and 2827 of 2025

Citation

2025(2) TAXREPLY 12678
Original Order
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ORDER

COMMON ORDER These Writ Petitions have been filed seeking to quash the impugned orders passed by the respondent, dated 21.10.2024 and 12.09.2024, and further direct the respondent to re-do the assessment afresh after providing an opportunity of personal hearing to the petitioner as per the provisions of the GST Act, 2017. 2. Heard both sides. With the consent of both sides, this Writ Petition is disposed of at the admission stage itself. 3. According to the petitioner, they are engaged in Works Contract services rendered to Government Departments. In the course of their business activities, they have been filing monthly returns, reporting outward supplies in the prescribed GSTR-1 (outward supply statement), and paying the corresponding tax through GSTR-3B monthly returns after adjusting the eligible Input Tax Credit (ITC) as required under the GST Act, 2017. 4. The petitioner submits that for the assessment years 2023-2024 and 2024-2025, they have not received any ph....

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10 Jun

☑ Monthly | GSTR-7

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

☑ Monthly | GSTR-8

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

11 Jun

☑ Monthly | GSTR-1

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)].

☑ 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).