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BENQ CATERING AND ALLIED SERVICES PRIVATE LIMITED vs. ASSISTANT COMMISSIONER
(Andhra Pradesh High Court)

Hon'ble Judges:

JOYMALYA BAGCHI
K.SURESH REDDY
Pet. Counsel
K V J L N Sastry
Res. Counsel
Gp For Commercial Tax

Petitioner / Applicant

BENQ CATERING AND ALLIED SERVICES PRIVATE LIMITED
Respondent ASSISTANT COMMISSIONER
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Jun 17, 2021
Order No.

Writ Petition No.11178 of 2021

Citation

2021(6) TAXREPLY 4333
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ORDER

Petitioner-assessee has assailed the assessment order dated 25.01.2021 passed by the 1st respondent whereby CGST amount of ₹ 10,16,748/- on taxable supply declared in GSTR-I for the year 2019-20 was confirmed due to failure to file GSTR-3B inclusive of penalty and interest thereon. Learned counsel appearing for the petitioner submits upon a revised show-cause notice being issued upon his client, no opportunity of hearing was given to the petitioner-Company in terms of Section 75(4) of the Central Goods and Services Tax Act, 2017 (for short, ‘the CGST Act’). Accordingly, the impugned order suffers from breach of principles of natural justice. He relies on a decision of the Gujarat High Court in Alkem Laboratories Ltd. Vs. Union of India MANU/GJ/0223/2021 in support of such submission. Learned Government Pleader for Commercial Taxes submit opportunity of hearing had been extended to the petitionerassessee upon issuance of the initial show-cause notice. ....

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6
May
S
M
T
W
T
F
S
10 May

☑ Monthly | GSTR-7

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

☑ Monthly | GSTR-8

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

11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).