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EDELWEISS RURAL & CORPORATE SERVICES LIMITED & ANOTHER vs. THE DEPUTY COMMISSIONER OF REVENUE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Ankit Kanodia
Megha Agarwal
Tulika Roy
Res. Counsel
Anirban Ray
T. M. Siddiqui
Tanoy Chakraborty

Petitioner / Applicant

EDELWEISS RURAL & CORPORATE SERVICES LIMITED & ANOTHER
Respondent THE DEPUTY COMMISSIONER OF REVENUE & OTHERS
Court Calcutta High Court
State

West Bengal

Date May 5, 2025
Order No.

WPA 3033 OF 2025

Citation

2025(5) TAXREPLY 13433
Original Order
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ORDER

ORDER 1. Challenging the refund/rejection order dated 11th February, 2022 an appeal was filed which came to be disposed by an order dated 15th October, 2023 whereby the appellate authority considering the case made out by the petitioners and while setting aside/rejecting the order under appeal confirmed the appeal application in APL01 on the basis thereof. In such circumstances to seek benefit of the aforesaid order the petitioners had filed the refund application in form GST RFD 01 on 20th October, 2023. 2. Mr. Kanodia, learned advocate appearing for the petitioners would submit that the petitioners have already closed down its business and as such petitioner No. 1 had sought for cancellation of its registration consequent upon closure of its business and having regard thereto, had claimed that the refund be paid to the petitioners bank account. By drawing attention of this Court to the refund sanction order in form GST RFD06 dated 29th November, 2023, he would submit that ....

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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).