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PRIYANKA BULLION PRIVATE LIMITED vs. THE UNION OF INDIA
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
Hari Radhakrishnan
Res. Counsel
P.subbaraj

Petitioner / Applicant

PRIYANKA BULLION PRIVATE LIMITED
Respondent THE UNION OF INDIA
Court Madras High Court
State

Tamilnadu

Date Nov 25, 2022
Order No.

W.P.(MD)No.26618 of 2022 And W.M.P.(MD)Nos.20819 and 20820 of 2022

Citation

2022(11) TAXREPLY 6793
Original Order
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ORDER

ORDER This Writ Petition has been filed challenging the impugned show cause notice, dated 09.11.2020 which proposes levy of interest and penalty on the Input Tax Credit that was stated to be erroneously availed without filing form TRAN-1 on the basis of the GSTR 3B. 2. It is submitted by the learned counsel for the Petitioner that subsequent to the impugned show cause notice, the Hon'ble Supreme Court of India in the case of Union of India and another vs. FILCO Trade Centre Private Limited and another in SLA (C) No.32709 to 32710 of 2018 has passed the order, permitting the assessee to file the fresh / revised form TRAN-1/TRAN-2 between the period 01.09.2022 to 31.10.2022. The learned Junior Standing Counsel for the 2nd Respondent submitted that the same has thereafter been extended until 30.11.2022. The relevant portion of the order is extracted hereunder: “Having heard learned Additional Solicitor General, learned counsel appearing for dif....

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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).