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INDUVARNA LPG BOTTLING PRIVATE LIMITED vs. THE UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

P. B. BAJANTHRI
S. B. PD. SINGH
Pet. Counsel
Akash Chaturvedi
Shashank Shekhar Kumar
Res. Counsel
---

Petitioner / Applicant

INDUVARNA LPG BOTTLING PRIVATE LIMITED

Respondent THE UNION OF INDIA & OTHERS
Court Patna High Court
State

Bihar

Date May 5, 2025
Order No.

Civil Writ Jurisdiction Case No. 14403 of 2024

Citation

2025(5) TAXREPLY 13364

Original Order
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ORDER

ORDER ( Per : HONOURABLE MR. JUSTICE P. B. BAJANTHRI ) In the instant petition, petitioner has prayed for the following relief(s):- (i) For issuing a writ of certiorari or any other appropriate writ quashing/setting aside the refund order dated 29.06.2024 and the Refund Sanction/Rejection order in FORM GST RFD-06 dated 29.06.2024, passed by Respondent No. 6 for the period of Oct-2018 to Mar-2019 FY 2018-19 (Annexure-P/11 Series), whereby the claim of tax refund of Rs.6,12,487/- pertaining to 'Inverted Duty Structure' has been partially allowed, rejecting Rs. 1,31,240/- on 29.06.2024, after a lapse of almost three and a half months from the date of the order in CWJC 18609 of 2023 dated 29.02.2024 whereas this Hon'ble Court vide this order had issued clear directions to the respondents that the physical application filed by the petitioner shall be considered, and the refund shall be effected within two months from the date of receipt of the certified copy of 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)).

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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).