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DIAMOND TIMBER INDUSTRIES vs. SUPERINTENDENT OF CGST & CX & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Rishav Manna
Res. Counsel
Vipul Kundolia
Soumen Bhattacharjee

Petitioner / Applicant

DIAMOND TIMBER INDUSTRIES
Respondent SUPERINTENDENT OF CGST & CX & OTHERS
Court Calcutta High Court
State

West Bengal

Date May 19, 2025
Order No.

WPA 27169 of 2024

Citation

2025(5) TAXREPLY 13546
Original Order
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ORDER

ORDER 1. The matter pertains to the challenge to an adjudication order dated 17th August, 2024, passed under Section 73 of the CGST/WBGST Act, 2017 (hereinafter referred to as the “said Act”), wherein the Input Tax Credit (ITC) claimed by the petitioner had been disallowed on the ground that the return under Section 39 of the said Act in Form GSTR-3B had been filed beyond the stipulated date. 2. Prima facie upon going through the materials on record since it appears that the petitioner seeks the benefit of Section 16(5), having regard to the insertion of this Section in the GST Act and noting that the actual date of submission of the return concerning tax period August, 2019 to March, 2020 is not later than 14th January, 2021, I am of the view that the matter should be remanded back to the proper officer for the petitioner to avail the benefit of Section 16(5) of the said Act. 3. Accordingly, the order dated 17th August, 2024 is set aside and the matter is re....

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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).