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ADVANCED ROOT KNOWLEDGE INFORMATICS PRIVATE LIMITED vs. STATE OF TRIPURA & OTHERS
(Tripura High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
BISWAJIT PALIT
Pet. Counsel
Pranabashis Majumder
Dhruba Jyoti Saha
Res. Counsel
P. Gautam

Petitioner / Applicant

ADVANCED ROOT KNOWLEDGE INFORMATICS PRIVATE LIMITED
Respondent STATE OF TRIPURA & OTHERS
Court Tripura High Court
State

Tripura

Date May 15, 2025
Order No.

WP(C) No. 258 of 2025 WP(C) No. 259 of 2025 WP(C) No. 260 of 2025

Citation

2025(5) TAXREPLY 13415
Original Order
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ORDER

ORDER PER 1. All these writ petitions [WP(C) No. 258 of 2025, WP (C) No.259 of 2025, WP (C) No.260 of 2025] relate to the same petitioner concerning proceedings under Section 73 (1) of the Tripura State Goods and Service Tax Act, 2017 (TSGST Act, 2017, for short) for the relevant financial years i.e. FY 2023-24, FY 2022-23 and FY 2021-22 respectively in each of the above writ petitions wherein the Superintendent of State Tax, Charge-VI, Agartala, West Tripura, respondent No. 3 has passed separate orders in original dated 11.02.2025 imposing tax, interest and penalty upon the petitioner holding that as per the return submitted by the petitioner under Section 59 of the Act on self assessment, the taxpayer had declared tax liability. The petitioner has deposited tax for the relevant financial year at a much lesser rate compared to the scheduled rate of tax against manpower supply at the rate of 18%. This is obvious when compared with the turnover declared in his self assessed retur....

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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).