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G.L. & SONS vs. ASSISTANT COMMISSIONER STATE TAX & OTHERS
(Orissa High Court)

Hon'ble Judges:

HARISH TANDON
MURAHARI SRI RAMAN
Pet. Counsel
P.k. Harichandan
Res. Counsel
Sunil Mishra
Ch. Satyajit Mishra

Petitioner / Applicant

G.L. & SONS
Respondent ASSISTANT COMMISSIONER STATE TAX & OTHERS
Court Orissa High Court
State

Odisha

Date May 9, 2025
Order No.

W. P. ( C ) No. 12858 of 2025

Citation

2025(5) TAXREPLY 13370
Original Order
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ORDER

ORDER 1. Choudhury Satyajit Mishra, learned Senior Standing Counsel appears on behalf of opposite party No.6 and files his appearance memo in the Court today which is taken on record. 2. Heard Mr. P.K. Harichandan, learned counsel appearing on behalf of the petitioner, Mr. Sunil Mishra, learned Standing Counsel for CT & GST Organization. 3. Assailing the order dated 4th February, 2023 passed by the Assistant Commissioner of State Tax, Rourkela-I for the tax period from July, 2017 to March, 2018 under Section 74 of the Central Goods and Services Tax Act, 2017/the Odisha Goods and Services Tax Act, 2017, the present writ petition has been filed. 4. Mr. P.K. Harichandan, learned counsel for the petitioner submits that the entire assessment is based on the allegation of bogus input tax credit being claimed on account of supplies received from non-existent supplier found during the course of the investigation and consequent upon the same, the input tax credit (ITC) cl....

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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

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