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DHARMESH DESHANI (OPC) PRIVATE LIMITED THROUGH MANAGING DIRECTOR DHARMESH ATMARAM DESHANI vs. UNION OF INDIA AND OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
P. M. RAVAL
Pet. Counsel
Avinash Poddar
Anchal A Poddar
Res. Counsel
Pradip D Bhate
Archit P Jani

Petitioner / Applicant

DHARMESH DESHANI (OPC) PRIVATE LIMITED THROUGH MANAGING DIRECTOR DHARMESH ATMARAM DESHANI

Respondent UNION OF INDIA AND OTHERS
Court Gujarat High Court
State

Gujrat

Date May 9, 2025
Order No.

R/SPECIAL CIVIL APPLICATION NO. 5099 of 2025

Citation

2025(5) TAXREPLY 13435

Original Order
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ORDER

ORDER ( PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA ) 1. Heard learned advocate Mr. Avinash Poddar for the petitioner and learned Assistant Government Pleader Mr. Shrunjal Shah for respondent Nos. 4 to 5. 2. Learned advocate Mr. Avinash Poddar has filed affidavit of the petitioner to place on record a copy of the Electronic Cash Ledger to demonstrate that though the petitioner has not filed GST Returns from September,2023 to December,2024, tax liability has been duly computed by the petitioner based on the available record and transaction, and such liability has already been discharged by way of depositing the same in Electronic Cash Ledger by the petitioner. The said affidavit is ordered to be taken on record. 3. This petition is filed with the following prayers: “a. Issue writ of certiorari or any other appropriate writ, order or direction quashing and setting aside the impugned show cause notice dated 09.01.2024 in Form GST REG-17 and order dated 09.02....

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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).