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PRATYANGIRA LOGISTICS vs. THE STATE TAX OFFICER, SALEM, TAMILNADU
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
K. Siri Chandana
Res. Counsel
Amrita Dinakaran

Petitioner / Applicant

PRATYANGIRA LOGISTICS
Respondent THE STATE TAX OFFICER, SALEM, TAMILNADU
Court Madras High Court
State

Tamilnadu

Date Dec 19, 2024
Order No.

W. P. No. 38791 of 2024 And W. M. P. Nos. 42003 and 42005 of 2024

Citation

2024(12) TAXREPLY 12206
Original Order
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ORDER

ORDER The present writ petition is filed challenging the impugned order in Ref.No.ZD330824253921B dated 28.08.2024, passed by the respondent on the premise that the same was made in violation of principles of natural justice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the business of supplying services for transport agency and is registered under the GST Act. During the relevant period of 2019-20, the petitioner had filed the returns and paid appropriate taxes. However, on examination of the information furnished in the return the following discrepancies were found: i) Discrepancy between GSTR 3B and GSTR 1 ii) Discrepancy between GSTR 3B and GSTR 2A iii) Under declaration of Ineligible ITC 3. It is submitted by the learned counsel for the petitioner that an intimation in Form DRC01 was issued on 23.05.2024 followed by 3 reminders viz., 01.07.2024, 17.07.2024 and 08.08.2024. However, the petitioner had not r....

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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)]

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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

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

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

25 Jun

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

30 Jun

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GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).