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A2Z INFRA ENGINEERING LTD. vs. THE UNION OF INDIA & OTHERS
(Sikkim High Court)

Hon'ble Judges:

BHASKAR RAJ PRADHAN
Pet. Counsel
Ketan Jain
Chetan Kumar Shukla
Res. Counsel
Sangita Pradhan
Sittal Balmiki

Petitioner / Applicant

A2Z INFRA ENGINEERING LTD.
Respondent THE UNION OF INDIA & OTHERS
Court Sikkim High Court
State

Sikkim

Date Apr 11, 2025
Order No.

W. P. (C) No. 25 of 2024

Citation

2025(4) TAXREPLY 12923
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ORDER

Bhaskar Raj Pradhan, J. 1. The present writ petition seeks various directions upon the respondents. Essentially the petitioner is aggrieved by the impugned Order dated 21.03.2024 by which the respondents have raised demands upon the petitioner as detailed therein. These demands were raised on the ground that as per Section 16 (4) of the Central Goods & Services Tax Act, 2017 (the CGST Act, 2017) last date for availing ITC for the Financial Year 2018-19 was 30.11.2019 and for the Financial Year 2019-20 was 30.11.2020. But the petitioner filed their GSTR-3B return for the corresponding months and accordingly availed ITC to the tune of Rs. 2,95,58,264/- for the Financial Year 2018-19 and ITC to the tune of Rs. 3,14,75,010 for the Financial Year 2019-2020 after the cut-off dates. Therefore, the respondents, in their considered view, raised the demand for irregularly availing ITC as indicated above. 2. The respondent nos. 1 to 6 have now placed an affidavit on record dated 25....

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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)