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BLA INFRASTRUCTURE PRIVATE LIMITED vs. THE STATE OF JHARKHAND & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

RAMACHANDRA RAO
DEEPAK ROSHAN
Pet. Counsel
Nitin Kumar Pasari
Res. Counsel
Mohan Kr. Dubey

Petitioner / Applicant

BLA INFRASTRUCTURE PRIVATE LIMITED

Respondent THE STATE OF JHARKHAND & OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Jan 30, 2025
Order No.

W. P. (T) No. 6527 of 2024

Citation

2025(1) TAXREPLY 12389

Original Order
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ORDER

PER DEEPAK ROSHAN, J. Heard learned counsel for the parties. 2. The instant writ application has been preferred by the petitioner praying therein for the following reliefs: a. For issuance of an appropriate writ, order or direction, directing upon the Respondents to show cause as to why the refund application of the Petitioner has not been processed which pertains to refund of the pre-deposited amount with the government exchequer in order to maintain the appeal under Section 107 of the Act. b. Consequent upon showing cause, if any, and on being satisfied that the Respondents were obligated to grant refund of the pre-deposit amount and the refund application of the Petitioner could not have been automatically rejected on the ground of being time barred, the Respondents be directed to refund the amount of pre-deposit forthwith along with statutory interest. c. For issuance of an appropriate writ, order or direction, holding and declaring that once the appeal prefe....

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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

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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

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

30 Jun

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GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).