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TaxReply India Pvt Ltd

PANDIAN STORES SUPER MARKET vs. THE DEPUTY STATE TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
Adithya Reddy
Res. Counsel
V. Prashanth Kiran

Petitioner / Applicant

PANDIAN STORES SUPER MARKET
Respondent THE DEPUTY STATE TAX OFFICER & OTHERS
Court Madras High Court
State

Tamilnadu

Date Dec 17, 2024
Order No.

W. P. No. 36661 of 2024 And WMP Nos. 39559 and 39560 of 2024

Citation

2024(12) TAXREPLY 12281
Original Order
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ORDER

ORDER The present writ petition is filed challenging the impugned order dated 30.08.2024 on the premise that the same is not a speaking order and thus in violation of principles of natural justice. 2. The petitioner is a partnership firm and engaged in the business of running a supermarket. The petitioner is registered under the TNGST/CGST Act, 2017. During the relevant period, the petitioner had filed its return and paid the appropriate taxes. However, on examination of the information furnished in the return under various heads and also the information furnished in GSTR 1, GSTR 2A, GSTR 3B, E way Bills and other records, the following discrepancies were noticed: a) Under declaration of output tax b) Under declaration of Ineligible Input Tax Credit c) Input Tax credit not reversed in respect of non business transaction and exempted supplies. d) Input Tax Credit claimed in respect of supplies effected by cancelled dealers, return defaulters and tax non payer.....

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10 Jul

☑ Monthly | GSTR-7

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

☑ Monthly | GSTR-8

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

11 Jul

☑ Monthly | GSTR-1

GSTR-1 for the m/o June 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jul

☑ Quarterly | GSTR-1

GSTR-1 for the Quarter Apr - June 2025 (For QRMP Taxpayers) - Notification No. 83/2020 - CT

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

GSTR-6 for the m/o June 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

18 Jul

☑ Quarterly | CMP-08

CMP-08 for Quarter Apr - June 2025 (For Composite Taxpayers - Rule 62).

20 Jul

☑ Monthly | GSTR-3B

GSTR-3B for the m/o June 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o June 2025 [Return by OIDAR Service Providers - Rule 64.]

22 Jul

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Apr - June 2025 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.  

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Jul

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Apr - June 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

28 Jul

☑ Monthly | GSTR-11

GSTR-11 for the m/o June 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Jul

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter July - Sep 2025 (Rule 61A)