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AKSHANSH CONSULTANCY SERVICES PRIVATE LIMITED vs. DEPUTY COMMISSIONER & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

MANINDRA MOHAN SHRIVASTAVA
ANAND SHARMA
Pet. Counsel
Sweta Soni
Res. Counsel
None.

Petitioner / Applicant

AKSHANSH CONSULTANCY SERVICES PRIVATE LIMITED
Respondent DEPUTY COMMISSIONER & OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Apr 1, 2025
Order No.

D. B. Civil Writ Petition No. 2957/2024

Citation

2025(4) TAXREPLY 13034
Original Order
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ORDER

ORDER PER (HON. SHARMA, J.) 1. By way of filing the instant writ petition, the petitioner has assailed the legality, validity and propriety of order dated 30.10.2023 (Annx.-7) passed by the Appellate Authority, whereby the appeal filed by the petitioner under Section 107 of Rajasthan Goods and Service Tax Act, 2017 (for short, ‘the Act of 2017’) was dismissed on account of being time barred. The petitioner has also challenged orders dated 13.06.2023 & 19.05.2023 (Annx.-1 & 2) passed by the assessing authority under Section 62 of the Act of 2017. 2. Petitioner has come out with a case that the assessing authority has wrongly assessed the tax and has also imposed interest and penalty in arbitrary manner and on the basis of erroneous assumption. It was stated by the petitioner that on account of medical reasons, earlier GSTR-1 & GSTR-3B for the month of March & April, 2023 could not be filed on time and were submitted with delay by the petitioner....

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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)].

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☑ 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).