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P.N. TRADERS vs. THE DEPUTY STATE TAX OFFICER -2, NAGERCOIL
(Madras High Court)

Hon'ble Judges:

G.K. ILANTHIRAIYAN
Pet. Counsel
N. Sudalai Muthu
Res. Counsel
J.k. Jeyaseelan

Petitioner / Applicant

P.N. TRADERS
Respondent THE DEPUTY STATE TAX OFFICER -2, NAGERCOIL
Court Madras High Court
State

Tamilnadu

Date Jan 24, 2025
Order No.

W. P. (MD)No. 2052 of 2025 And W. M. P. (MD)Nos. 1458 of 2025

Citation

2025(1) TAXREPLY 12408
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ORDER

ORDER This writ petition has been filed challenging the assessment order passed by the respondent dated 26.04.2024 for the assessment year 2018-19. 2. Heard the learned counsel on either side and perused the materials placed before this Court. 3. The petitioner is dealer of exempted groceries and taxable supplies. The petitioner is filing monthly returns reporting inward and outward supplies in the prescribed GSTR-1 and GSTR-3B and paying tax after adjusting the eligible ITC, as per the Tamil Nadu Goods and Service Tax Act, 2017 (hereinafter referred to as “TNGST Act” for brevity). However, the assessment order was passed by the respondent dated 26.04.2024 for the assessment year 2018-19. 4. The learned counsel appearing for the petitioner raised a specific ground that the petitioner was not served with any notice seeking explanation with regard to the alleged defects. As per Section 169 of the TNGST Act, a notice must be served in person or by registered....

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2
May
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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)].

☑ 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)).