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SAHUSONS INTERIOR AND BUILDERS PVT LTD vs. THE UNION OF INDIA AND OTHERS
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
M.devaraj
Res. Counsel
Harsha Prabu
A.p.srinivas

Petitioner / Applicant

SAHUSONS INTERIOR AND BUILDERS PVT LTD
Respondent THE UNION OF INDIA AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Apr 20, 2021
Order No.

W.P. No.10478 of 2020 And WMP.No.12734 of 2020

Citation

2021(4) TAXREPLY 4244
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ORDER

The writ petitioner prays for a mandamus directing the respondents i.e. Union Ministry of Finance/R1 and the Commissioner and Superintendent of GST and Central Excise/R2 and R3 respectively to extend the date of payment towards full and final settlement of tax dues under the GST amnesty scheme, which is the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019. A mandamus of this nature is not liable to be granted in view of the recent judgment of the Supreme Court in the case of Satyakam Arya V. Union of India (W.P.(C) No.178 of 2021 dated 04.03.2021) to the effect that the timelines set out under an amnesty scheme are matters of policy stating: 2. In our view, these reliefs pertain to the realm of policy, on which, it would be inappropriate to entertain a proceeding under Article 32 of the Constitution. The petitioner, inter alia, seeks (i) an extension of the Amnesty Scheme; (ii) a cap on the late fees to be collected; (iii) exemption from the payment of late fees b....

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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)].

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

20 May

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

25 May

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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 -  

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28 May

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