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URBANCLAP TECHNOLOGIES INDIA PVT LTD vs. STATE TAX OFFICER, CHENNAI AND OTHERS
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
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COUNSEL
R.parthasarathy
COUNSEL
Mohammed Shaffiq

Petitioner / Applicant

URBANCLAP TECHNOLOGIES INDIA PVT LTD

Respondent STATE TAX OFFICER, CHENNAI AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Aug 31, 2020
Order No.

W.P. Nos.9270 , 9275 & 9287 of 2020 and WMP. Nos.11303, 11334 & 11301 of 2020

Citation 2020(8) TaxReply 3290
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ORDER

Heard Mr. R. Parthasarthy, learned counsel for the petitioner and Mr. Mohammed Shaffiq, learned Special Government Pleader for the respondents. 2. The challenge is to three orders of assessment, all dated 14.02.2020, passed in terms of the provisions of the Central Goods and Services Tax, 2017 (in short ‘Act’) for the periods 2017-18 to 2019-20. 3. The main ground agitated and argued before me is the violation of the principles of natural justice. Though no counters have been filed in the matter, Mr.Shaffiq, learned Special Government Pleader is armed with instructions and ready to proceed. He fairly states that effective opportunity, as urged, does not appear to have been extended to the petitioner insofar as personal hearing notice was issued on 13.02.2020 listing the matter for hearing on 14.02.2020, the very next day and the impugned orders have been passed on the same day. 4. In this context, I may refer to a decision of a learned Single Judge of this Co....
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10 Dec

☑ Monthly | GSTR-7

GSTR-7 for the m/o Nov 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Nov 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Dec

☑ Monthly | GSTR-1

GSTR-1 for the m/o Nov 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Dec

☑ Monthly | GSTR-5

GSTR-5 for the m/o Nov 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Nov 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Nov 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Dec

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Nov 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Nov 2024 [Return by OIDAR Service Providers - Rule 64.]

25 Dec

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Nov 2024 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 Dec

☑ Monthly | GSTR-11

GSTR-11 for the m/o Nov 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Dec

☑ Annual | GSTR-9

Last date to file GSTR-9 / GSTR-9C for FY 2023-24.