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SRI MARG HUMAN RESOURCES PVT. LTD. vs. THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL AND OTHER
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
B.kumar
Res. Counsel
Rajnish Pathiyil

Petitioner / Applicant

SRI MARG HUMAN RESOURCES PVT. LTD.

Respondent THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL AND OTHER
Court Madras High Court
State

Tamilnadu

Date May 26, 2021
Order No.

W.P.No.11284 of 2021 And W.M.P.No.11936 of 2021

Citation

2021(5) TAXREPLY 4277
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ORDER

This Writ Petition has been filed challenging the attachment orders dated 12.01.2021 and 28.01.2021. These attachment orders have been issued under Section 83 of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as 'CGST Act, 2017'], pursuant to a search and investigation ordered against the petitioner company some time during October, 2020. 2. It is noticed that during the pendency of the investigation, the respondents have already appropriated a sum of ₹ 5.68 Crores, which were lying in the accounts of the petitioner company. The Directors of the petitioner company were also arrested and they were released on bail subsequent to bail order dated 19.02.2021 in Crl.O.P.Nos.2175 and 2176 of 2021. This order is a conditional order, which reads as under:- “7. Considering the facts and circumstances, considering the period of incarceration suffered by the petitioners, and also considering the submissions of the petitioner regarding the dif....

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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)].

☑ Monthly | IFF

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

20 May

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

25 May

☑ Monthly | PMT-06

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 -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

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