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SK BROTHERS, REP BY ITS PARTNER, ASHWIN BAGDI vs. THE DEPUTY STATE TAX OFFICER, CHENNAI
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
P.v.sudakar
Res. Counsel
P.selvi

Petitioner / Applicant

SK BROTHERS, REP BY ITS PARTNER, ASHWIN BAGDI

Respondent THE DEPUTY STATE TAX OFFICER, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Apr 29, 2025
Order No.

W. P. No. 15356 of 2025 And W. M. P. Nos. 17356 & 17357 of 2025

Citation

2025(4) TAXREPLY 13432
Original Order
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ORDER

ORDER This writ petition has been filed challenging the impugned order dated 29.04.2024 passed by the respondent. 2. Ms.P.Selvi, learned Government Advocate, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The learned counsel for the petitioner would submit that in this case, in this case, initially, the ASMT notice and the show cause notice were issued by the respondent on 11.05.2023 and 27.06.2023, for which, the detailed replies were filed by the petitioner on 10.08.2023 & 25.07.2023 respectively. Thereafter, the impugned assessment order came to be passed by the respondent, whereby they had confirmed the levy of tax, interest and penalty on the ground that the credit note values and its ITC reversal were not reflected in GSTR-9 annual return. Hence, he would contend that the demand raised in the impugned order is wrong and unsustainable and prays this Court to s....

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GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

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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)].

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

20 Jun

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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 -  

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(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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