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ASHOK KUMAR SAHA vs. UNION OF INDIA AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Himangshu Kumar Ray
Shiwani Shaw
Piyas Chowdhury
Res. Counsel
U.s. Bhattacharya
Aishwarya Rajyashree

Petitioner / Applicant

ASHOK KUMAR SAHA
Respondent UNION OF INDIA AND OTHERS
Court Calcutta High Court
State

West Bengal

Date May 19, 2025
Order No.

WPA 26030 of 2024

Citation

2025(5) TAXREPLY 13405
Original Order
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ORDER

1. Challenging the order dated 20th September, 2024 passed by the appellate authority under Section 107 of the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act), the instant writ petition has been filed. As would appear from the records, the appeal seeks to challenge the order dated 18th December, 2023 passed under Section 73 of the said Act in respect of the tax period of July, 2017 to March, 2018. It is the petitioner’s case that the appellate authority has rejected the appeal filed by the petitioner on the ground of limitation though the delay was marginal. 2. Having heard the learned advocates representing the respective parties and noting that the scheme of the said Act provides for a multi tiered adjudicatory process and the Appellate Tribunal is yet to be constituted, I am of the view that no fruitful purpose will be served in keeping the writ petition pending especially when the adjudication order is an ex parte order and the petitioner’s c....

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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).