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TARMAL INDUSTRIAL SUPPLY COMPANY vs. THE STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
Adithya Reddy
Res. Counsel
Anr.jayaprathap

Petitioner / Applicant

TARMAL INDUSTRIAL SUPPLY COMPANY
Respondent THE STATE TAX OFFICER
Court Madras High Court
State

Tamilnadu

Date Apr 17, 2021
Order No.

W.P. No.4815 of 2021 And WMP.No.5437 of 2021

Citation

2021(4) TAXREPLY 4113
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ORDER

Heard Mr.Adithya Reddy, learned counsel for the petitioner and Mr.ANR.Jayaprathap, learned Government Advocate for the respondent. 2.The petitioner challenges order of the sole respondent i.e. the State Tax Officer, Vellore and T.V.Malai, Roving Squad (SPL) dated 17.10.2020 and consequently seeks a direction to the respondent to refund an amount of ₹ 1,82,860/-, which has been collected as penalty. Not just the order but even the notices leading to the passing of the impugned order, are rife with errors. The show cause notice issued prior to passing of the impugned order does not stipulate even basic details such as the date and time of hearing and merely states DD/MM/YYYY at HH/MM, without filling in the fields. The requirement of passing a speaking order has been entirely frustrated in so far as in the field marked 'speaking order', there are no reasons set out for the conclusion arrived at by the authority. Manifest non application of mind is evident. 3. Having ....

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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)).