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AGARWAL STEELS vs. ADDITIONAL COMMISSIONER GRADE AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL
Pet. Counsel
Suyash Agarwal
Res. Counsel
C.s.c.

Petitioner / Applicant

AGARWAL STEELS

Respondent ADDITIONAL COMMISSIONER GRADE AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Feb 17, 2025
Order No.

Writ Tax No. - 884 of 2024

Citation

2025(2) TAXREPLY 12484

Original Order
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ORDER

ORDER HON'BLE PIYUSH AGRAWAL, J. Heard Shri Suyash Agarwal, learned counsel for the petitioner and learned ACSC for the State - respondents. The instant writ petition has been filed against the impugned order dated 03.04.2024 passed by the Additional Commissioner, Grade - 2, Saharanpur as well as the impugned order dated 06.3.2024 passed by the Assistant Commissioner, Sector - 2, Mobile Squad - 1, Saharanpur. Learned counsel for the petitioner submits that the petitioner is a firm engaged in the business of supply of iron scrap. He further submits that on 19.02.2024, an e-auction was held by the Northern Railway at New Delhi, in which the petitioner was bidder and purchased 110.138 metric tonne of iron scrap for which an invoice was issued on 22.02.2024 by the Ministry of Railway, on which CGST, SGST and TDS were also charged/paid by the petitioner. On the same day, release order was also issued from the Office of the Northern Railway Store Department. On 04.....

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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).