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HINDUSTHAN ENTERPRISES & ANOTHER vs. THE DEPUTY COMMISSIONER OF STATE TAX, SHIBPUR CHARGE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
S. Bhattacharya
Uttam Baidya
Res. Counsel
A. Ray
T.m. Siddqui
T.chakraborty

Petitioner / Applicant

HINDUSTHAN ENTERPRISES & ANOTHER
Respondent THE DEPUTY COMMISSIONER OF STATE TAX, SHIBPUR CHARGE & OTHERS
Court Calcutta High Court
State

West Bengal

Date May 21, 2025
Order No.

WPA 9476 of 2025

Citation

2025(5) TAXREPLY 13439
Original Order
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ORDER

1. Affidavit of service filed in Court today is retained with the record. 2. Challenging the appellate order dated 25th February 2025 passed under the provisions of Section 107 of the CGST / WBGST Act, 2017 (hereinafter referred to as the “said Act”), the instant writ petition has been filed. 3. Records reveal that after the assessment order was passed under Section 73 of the said Act on 1st April 2024 in respect of the tax period April 2018 to March 2019, the petitioners had also filed an application for rectification on 22nd October 2024. According to the respondents since the rectification application was beyond the time prescribed, by an order dated 28th October 2024 the proper officer had disallowed such application with a direction upon the petitioner to file an appeal. 4. Pursuant to the aforesaid, the petitioners had filed an appeal along with the pre-deposit as is required for maintaining such appeal. Such fact would corroborate from the Form GST APL....

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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).