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PINNACLE MOTOR WORKS PRIVATE LIMITED vs. THE STATE TAX OFFICER-1, THRISSUR
(Kerala High Court)

Hon'ble Judges:

ALEXANDER THOMAS
Pet. Counsel
Harisankar V. Menon
Meera V.menon
Res. Counsel
M.m.jasmine

Petitioner / Applicant

PINNACLE MOTOR WORKS PRIVATE LIMITED

Respondent THE STATE TAX OFFICER-1, THRISSUR
Court Kerala High Court
State

Kerala

Date Feb 5, 2020
Order No.

W.P.(C.) Nos. 2985, 2987 and 3059 of 2020

Citation

2020(2) TAXREPLY 1482
Original Order
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ORDER

The case set up in W.P.(C.) No.2985/2020 is as follows : That the petitioner is an assessee to GST on the rolls of the 1st respondent herein. On account of severe financial crisis, petitioner has defaulted filing of return from November, 2018. Now, the 1st respondent has issued Ext.P1 order of assessment under Sec.62 of the Act fixing the tax liability at exorbitant figures. But the said order does not comply with the yardsticks prescribed under Sec.62 of the Act. Further, the petitioner has already regularised the return for the defaulted month as seen from Ext.P2. 2. The case set up in W.P.(C.) No.2987/2020 is as follows : That the petitioner is an assessee to GST on the rolls of the 1st respondent herein. On account of severe financial crisis, petitioner has defaulted filing of return from November, 2018. Now, the 1st respondent has issued Ext.P1 order of assessment under Sec.62 of the Act fixing the tax liability at exorbitant figures. But the said order does not com....

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☑ Monthly | GSTR-5

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

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

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

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Taxpayers have a choice to pay tax either, as per -  

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(Notification No.85/2020 - CT)
 
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