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THIRUVALLA GLASS & PLYWOODS vs. SUPERINTENDENT OFFICE OF THE SUPERINTENDENT & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
A. Krishnan
Res. Counsel
P. R Sreejith

Petitioner / Applicant

THIRUVALLA GLASS & PLYWOODS
Respondent SUPERINTENDENT OFFICE OF THE SUPERINTENDENT & OTHERS
Court Kerala High Court
State

Kerala

Date Jan 31, 2025
Order No.

WP(C) NO. 42745 OF 2024

Citation

2025(1) TAXREPLY 12749
Original Order
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ORDER

JUDGMENT Petitioner challenges Ext.P2 demand notice. As per the said notice, petitioner has been called upon to pay a late fee for the delay in filing GSTR-1 and GSTR-9 returns. 2. Petitioner is a taxpayer. For the year 2018-19, the annual return in GSTR-9 was filed by the petitioner on 16-03-2023, while for the year 2019-20, it was filed on 21-03-2023. The aforesaid returns were belated and hence a late fee was required to be paid. Petitioner was issued with a demand notice as Ext.P2 climbing late fee for delayed filing of GSTR-1 return as well as that for GSTR-9, for the years mentioned above. 3. In the meantime, on realising the prevalence of COVID-19 pandemic, the last date for filing returns were extended. As per the Amnesty Notification No.7/2023 dated 31.03.2023, non-filers of returns for the financial years, 2017-18 to 2021-22 were given the benefit of filing returns up till 30-06-2023, and later by another notification number 25/2023 till 31.08.2023. The notific....

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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).