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DIPANKAR BISWAS vs. THE DEPUTY COMMISSIONER OF STATE TAX, BERHAMPORE CIRCLE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Prithu Dudhoria
Res. Counsel
A. Ray
T. M. Siddiqui
Tanoy Chakraborty

Petitioner / Applicant

DIPANKAR BISWAS
Respondent THE DEPUTY COMMISSIONER OF STATE TAX, BERHAMPORE CIRCLE & OTHERS
Court Calcutta High Court
State

West Bengal

Date Mar 5, 2025
Order No.

WPA 925 of 2025

Citation

2025(3) TAXREPLY 12645
Original Order
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ORDER

ORDER PER 1. Challenging the order dated 28th June, 2024 passed by the appellate authority under Section 107 of the Central/West Bengal Goods and Services Tax Act, 2017 ( hereinafter referred to as the “said Act”), arising out of a determination made under Section 74 of the said Act dated 20th June, 2022, the instant writ petition has been filed. 2. The records would reveal that immediately after the final assessment, adjudication was made under Section 74 of the said Act, the petitioner did not take any steps. Subsequently, an appeal was filed by the petitioner on 24th November, 2023 to take advantage of a scheme notified on 2nd November, 2023 which permitted the time-barred appeals to be filed from orders passed by the proper officer on/or before 31st March, 2023 under Section 73/74 of the said Act provided such appeals were filed on/or before 31st January, 2024 and in addition, the full amount of admitted tax, interest, fine and penalty is paid by the register....

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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

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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)
 
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

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