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VISHNU INDUSTRIES vs. THE DEPUTY STATE TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

SATHYA NARAYANA PRASAD
Pet. Counsel
V. Vijayalakshmi
Res. Counsel
Amirta Dinakaran

Petitioner / Applicant

VISHNU INDUSTRIES

Respondent THE DEPUTY STATE TAX OFFICER & OTHERS
Court Madras High Court
State

Tamilnadu

Date Dec 10, 2024
Order No.

Writ Petition No. 36793 of 2024 And W. M. P. Nos. 39707 & 39708 of 2024

Citation

2024(12) TAXREPLY 12145
Original Order
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ORDER

ORDER The present writ petition is filed challenging the impugned order Reference No.ZD3312232525001/2017-18 dated 28.12.2023 passed by the respondent. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the business of manufacturing of Industrial components and allied and it is registered under the GST Act. During the relevant period of 2017-18, the petitioner has filed the returns and paid appropriate taxes. However, during the scrutiny of the petitioner's return, it was found that there was a mismatch between GSTR 1 and GSTR 3B. 3. Subsequently, a notice was issued to the petitioner in Form DRC- 01A on 15.09.2023, followed by a notice in DRC-01A under Section 73(1) of the TNGST Act, 2017 and personal hearing was offered on 29.10.2023 followed by reminder on 27.11.2023. However, the petitioner had neither filed its reply nor paid the tax amount. Hence, the impugned order came to be passed, confirming the proposal. Aggrieve....

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13
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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)].

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

20 May

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

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

25 May

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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 
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(Notification No.85/2020 - CT)
 
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GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).