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GAURAV AGARWAL vs. THE ASSISTANT COMMISSIONER, STATE TAX NEW MARKET CHARGE, & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Parag Kothari
Paramita Ghoshal
Res. Counsel
Anirban Ray
T. M. Siddiqui
Tanoy Chakraborty

Petitioner / Applicant

GAURAV AGARWAL
Respondent THE ASSISTANT COMMISSIONER, STATE TAX NEW MARKET CHARGE, & OTHERS
Court Calcutta High Court
State

West Bengal

Date May 14, 2025
Order No.

WPA 10597 of 2024

Citation

2025(5) TAXREPLY 13423
Original Order
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ORDER

1. Challenging the order dated 11th December, 2023 rejecting the appeal under Section 107 of the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”) whereby the Appellate Authority refused to entertain the same, inter alia, on the ground that the petitioner had given a declaration that the petitioner shall not file appeal from the refund application in Form GST RFD-01 dated 17th August, 2021 while making the claim in form GST PMT- 3. Delay in preferring the appeal was also one of the grounds for rejection of the appeal. 2. Records would reveal that the petitioner had filed an application in Form GST RFD-01 under Section 54 of the said Act on 17th August, 2021, seeking refund of Input Tax Credit on export of goods and services without payment of integrated tax amounting to Rs. 97,45,520/- for the tax period from January, 2020 to March, 2020. Unfortunately, before the refund application could be disposed of, the registration....

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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).