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HARDWARILAL AND SONS PRIVATE LTD. vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
KSHITIJ SHAILENDRA
Pet. Counsel
Pranjal Shukla
Ananya Shukla
Parth Goswami
Res. Counsel
Ankur Agarwal

Petitioner / Applicant

HARDWARILAL AND SONS PRIVATE LTD.

Respondent STATE OF U.P. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date May 14, 2025
Order No.

Writ Tax No. - 2240 of 2025

Citation

2025(5) TAXREPLY 13424
Original Order
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ORDER

ORDER 1. This writ petition has been filed by the petitioner aggrieved of the impugned demand order and show cause notice dated 07.02.2025 and 05.12.2024 respectively for the period April 2018 to March 2019 issued/passed under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 (for short, 'the Act') and a restraint against the respondents from resorting to any coercive measure against the petitioner pursuant to the impugned notice. 2. The extra ordinary jurisdiction of this Court has been invoked based on the plea that though the notice has been issued under Section 74 of the Act, which can only be founded on the ground that the tax has not been paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any wilful misstatement or suppression of facts. The reason of fraud/wilful misstatement/suppression of facts are sine qua non for invoking the extended period of limitation under Section 74....

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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).