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ASHOK SHARMA vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Himangshu Kumar Ray
Subhasis Podder
Subal Saha
Res. Counsel
Anirban Ray
T.m. Siddiqui
Tanoy Chakraborty

Petitioner / Applicant

ASHOK SHARMA

Respondent THE STATE OF WEST BENGAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date Feb 11, 2025
Order No.

FMA 136 of 2025 with CAN/1/2024

Citation

2025(2) TAXREPLY 12518
Original Order
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ORDER

ORDER 1. This intra court appeal is directed against the order dated 17th December, 2024, passed in WPA No.26591 of 2024. The writ petition was filed by the appellant praying for issuance of a writ of mandamus to cancel the show-cause notice dated 27th June, 2024, the unsigned summary of show-cause notice of 5th July, 2024 and the order of demand for tax and penalty dated 15th July, 2024, in GST Form MOV-09, summary of order dated 16th July, 2024, passed by the respondent No.3 and the order passed by the Appellate Authority, namely, respondent No.6 dated 4th October, 2024. The appellant had exhausted all the remedies available under the provision of Central Goods and Services Tax Act, 2017 and the Rules framed thereunder and thereafter filed this writ petition. Learned Single Bench after examining the factual position did not agree with the submissions made on behalf of the petitioner resulting in the writ petition being dismissed. 2. The crux of the issue is whether detenti....

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10 Jun

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GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

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GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

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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).