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BIPLAB MONDAL vs. ADDITIONAL COMMISIONER, CGST & CENTRAL EXCISE, SILIGURI COMMISSIONERATE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Souradeep Majumdar
Bhaskar Prosad Banerjee
Tapan Bhanja
Res. Counsel
Manasi Mukherjee
Aishwarya Rajyashree

Petitioner / Applicant

BIPLAB MONDAL

Respondent ADDITIONAL COMMISIONER, CGST & CENTRAL EXCISE, SILIGURI COMMISSIONERATE & OTHERS
Court Calcutta High Court
State

West Bengal

Date May 5, 2025
Order No.

WPA 2120 of 2025

Citation

2025(5) TAXREPLY 13230
Original Order
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ORDER

ORDER 1. Affidavit-of-service filed in court today be taken on record. 2. Challenging an order dated May 31, 2024 passed under Section 73(2) of the Finance Act, 1994 read with Section 174(2) of the CGST Act, 2017 (hereinafter referred to as the “said Act”), the instant writ petition has been filed. 3. Mr. Majumdar, learned advocate representing the petitioner would submit that the show-cause cum demand notice dated October 20, 2021 was issued by invoking the proviso to Section 73(1) of the Finance Act, 1994. He would submit that there was no scope to invoke the extended period, notwithstanding the aforesaid, the same had been done. According to him, the work-orders awarded for construction were for public utility service, including construction of indoor stadium, improvement of road by providing, divider and footpath railing, reconstruction of road side boundary wall, improvement and widening and strengthening of ferry approach road and other allied services.....

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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).