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RAJESH TEXTILES vs. THE STATE TAX OFFICER, CHENNAI


(Madras High Court | Jul 25, 2024)

Short Summary:
The court set aside the original order dated 29.12.2023, which denied transitional Input Tax Credit due to alleged non-compliance with documentation requirements. It found that the petitioner’s repl..... Subscribe to Read more
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The court quashed the penalty of Rs. 8,74,036 imposed under Section 129(5) of the GST Act due to a minor discrepancy in the PIN code between the Tax Invoices and the E-Way Bill. Relying on Circular No..... Subscribe to Read more
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The court held that when excess stock is found during a survey under the GST Act, the correct procedure for tax assessment and penalty is under Sections 73 and 74, not Section 130. Section 130 proceed..... Subscribe to Read more
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The court set aside the tax demand order raising over Rs. 28,889 due to denial of an oral hearing before the assessing authority. It upheld that under Section 75(4) of the U.P. GST Act, when an advers..... Subscribe to Read more
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The court set aside the original tax assessment order dated 30.12.2023, holding that the petitioner was not afforded a reasonable opportunity to contest the tax demand on merits. The petitioner had on..... Subscribe to Read more
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The court set aside the original order dated 26.12.2023 concerning parallel proceedings initiated for the same assessment period involving mismatches in GST returns (GSTR 3B with GSTR 2A and GSTR 1 wi..... Subscribe to Read more
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The court, aligning with a prior judgment, affirmed that the right to claim input tax credit under the CGST/SGST Act is conditional and cannot be availed unless the tax collected by the supplier has a..... Subscribe to Read more
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The court addressed a writ petition seeking reimbursement of 8% of the value of work done post-July 2017 for GST liability purposes. Although the claim had been previously rejected, the State governme..... Subscribe to Read more
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The court addressed writ petitions concerning the release of seized gold jewelry under CGST/SGST laws, where a clerical error caused discrepancies in delivery documentation. The adjudicating authority..... Subscribe to Read more
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The court upheld the GST assessment order imposing an 18% tax rate on works executed by the petitioner for the fourth respondent, rejecting the claim for a concessional 12% rate under Notification No...... Subscribe to Read more
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10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

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).