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SIVASUBRAMANIAN LAXMANAN SSS ENVELOPES vs. THE DEPUTY COMMISSIONER (ST) & OTHERS
(Madras High Court)

Hon'ble Judges:

VIVEK KUMAR SINGH
Pet. Counsel
J. William Christopher
Res. Counsel
R. Suresh Kumar

Petitioner / Applicant

SIVASUBRAMANIAN LAXMANAN SSS ENVELOPES
Respondent THE DEPUTY COMMISSIONER (ST) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Feb 14, 2025
Order No.

W. P. (MD)No. 3401 of 2025 And WMP(MD) No. 2437 of 2025

Citation

2025(2) TAXREPLY 12472
Original Order
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ORDER

ORDER This writ petition has been filed challenging the impugned order of demand passed by the second respondent dated 16.04.2024 and the order of the first respondent dated 05.12.2024, rejecting the appeal filed by the petitioner against the order of demand. 2. The petitioner is a registered sole proprietorship firm bearing GST registration No. GSTN33ABBPL5505H21Z5 and he has opted for quarterly filing of returns. While filing GSTR-2 for the third quarter of December 2019, the petitioner inadvertently filed GSTR-2 for June 2019 and September 2019. Subsequently, on 03.08.2023, a show-cause notice was issued by the second respondent to the petitioner regarding the discrepancy between GSTR-1 and GSTR-3B for the tax period 2019 – 2020. It is the case of the petitioner that since he was suffering from acute lumber disc prolapsed, he was unable to appear before the second respondent. While being so, the second respondent issued notice on 11.10.2023 under Sections 73(1) and ....

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10 Jun

☑ Monthly | GSTR-7

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

☑ Monthly | GSTR-8

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

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)]

☑ 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).