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G.P. TRONICS PVT. LTD. AND ANOTHER vs. STATE OF WEST BENGAL AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Himangshu Kumar Ray
Shiwani Shaw
Subhasis Podder
Res. Counsel
Anirban Ray
T. M. Siddiqui
T. Chakraborty

Petitioner / Applicant

G.P. TRONICS PVT. LTD. AND ANOTHER
Respondent STATE OF WEST BENGAL AND OTHERS
Court Calcutta High Court
State

West Bengal

Date May 19, 2025
Order No.

WPA 26124 of 2024

Citation

2025(5) TAXREPLY 13406
Original Order
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ORDER

1. Affidavit-of-service filed in Court today be kept on record. 2. Challenging the order dated 13th September, 2024 passed under Section 73 of the WBGST/CGST Act, 2017 in respect of the tax period of April, 2018 to March, 2019, the instant writ petition has been filed. 3. The petitioners would submit that without affording an opportunity of hearing to the petitioners and without adjourning the matter, the proper officer has decided the case. The same is disputed by the advocate for the respondents. 4. Having heard learned advocates representing the respective parties. It appears that the show-cause notice had been served on the petitioners in Form DRC-1 on 31st October, 2023. The petitioners did not respond to the said show-cause within the time specified on the contrary the petitioner had applied for an adjournment. 5. Despite such adjournment being granted, the petitioners chose not to file the response thereto and ultimately the adjudicating authority had....

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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-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)].

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IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

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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)
 
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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).