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IMRAN KHAN KADIR vs. DEPUTY COMMISSIONER OF REVENUE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Arya Das
Amit Kumar Shaw
Res. Counsel
T.m. Siddiqui
Anirban Ray
Tanoy Chakraborty

Petitioner / Applicant

IMRAN KHAN KADIR
Respondent DEPUTY COMMISSIONER OF REVENUE & OTHERS
Court Calcutta High Court
State

West Bengal

Date Feb 18, 2025
Order No.

WPA 30864 of 2024

Citation

2025(2) TAXREPLY 12739
Original Order
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ORDER

ORDER 1. The present writ petition has been filed challenging the order dated 22nd May, 2024 passed by the Appellate Authority in Form GST APL – 02. 2. Records would reveal that originally a show-cause notice was issued under Section 73 of the WBSGST/CGST Act, 2017 on 18th July, 2023 in respect of the Financial Year 2017-2018 for the tax period July, 2017 to March, 2018. The same ultimately culminated in the order dated 20th December, 2023 and a demand was raised in Form GST DRC 07. 3. Challenging the said order, the petitioner had preferred an appeal before the Appellate Authority under Section 107 of the said Act. Admittedly, no pre-deposit as is required to be made along with the appeal was made by the petitioner. Having regard thereto, by an order dated 22nd May, 2024 the appeal was rejected for non- compliance of the pre-deposit amount as required under Section 107 (6) of the said Act. 4. Learned Counsel appearing in support of the petition would submit th....

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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).