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GREAT EASTERN HIRE PURCHASE PRIVATE LIMITED vs. THE STATE OF BIHAR & OTHERS
(Patna High Court)

Hon'ble Judges:

RAJEEV RANJAN PRASAD
ASHOK KUMAR PANDEY
Pet. Counsel
Bijay Kumar Gupta
Res. Counsel
Vivek Prasad
Anshuman Singh

Petitioner / Applicant

GREAT EASTERN HIRE PURCHASE PRIVATE LIMITED

Respondent THE STATE OF BIHAR & OTHERS
Court Patna High Court
State

Bihar

Date May 6, 2025
Order No.

Civil Writ Jurisdiction Case No. 18049 of 2024

Citation

2025(5) TAXREPLY 13224
Original Order
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ORDER

JUDGMENT ( Per : HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD ) Heard Mr. Bijay Kumar Gupta, learned counsel for the petitioner and Mr. Vivek Prasad, learned Government Pleader No.- 7 for the State. Mr. Anshuman Singh, learned Senior Standing Counsel representing the Respondent Nos. 7 and 8 is also present. 2. This writ application has been filed for the following reliefs:- “i) For issuing of a writ of certiorari or any other appropriate writ quashing/setting aside the unlawful recovery order dated 24.08.2023 (as evident from Annexure-P- 4) through which Respondent No.5 had recovered summary of demand bearing Reference No.- ZA100919006325R dated 12.09.2019 (as contained in Annexure-P-2) which was deemed to have been withdrawn as per the Provision of Section 62(2) BGST/CGST Act 2017 (Annexure- P3A, 3B) as the Petitioner had already filed GSTR 3B for the month July 2019 on 19.9.2019 and paid the due tax which is evident from GSTR 3B (Annex P-3) ii) For issuing....

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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.

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GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

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

20 Jun

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25 Jun

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Taxpayers have a choice to pay tax either, as per -  

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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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