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ITI LIMITED vs. THE JOINT COMMISSIONER CENTRAL TAX & CENTRAL EXCISE & OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K. JAYASANKARAN NAMBIAR
EASWARAN S.
Pet. Counsel
Anil D. Nair
Padmanathan K.v.
Res. Counsel
Girish Kumar V

Petitioner / Applicant

ITI LIMITED
Respondent THE JOINT COMMISSIONER CENTRAL TAX & CENTRAL EXCISE & OTHERS
Court Kerala High Court
State

Kerala

Date Apr 10, 2025
Order No.

WA NO. 636 OF 2025

Citation

2025(4) TAXREPLY 12983
Original Order
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ORDER

JUDGMENT EASWARAN S.,J. This intra court appeal is preferred by the appellant/petitioner aggrieved by the judgment of the learned Single Bench in dismissing the W.P.(C) No.10993 of 2025 directing him to avail the alternate remedy of appeal under Section 107 of the Central Goods and Services Tax Act (for short, CGST Act). 2. The brief facts necessary for the disposal of the appeal are as follows: The appellant/petitioner is a Central Public Sector undertaking engaged in assembling of telephone exchanges for BSNL/MTNL, manufacture and supply of telecommunication equipments such as EPBAX systems and also providing data collection services through third party service providers for National Population Registry, Socio Economic and Caste Census etc.. The petitioner is a registered assessee under the provisions of the CGST-SGST Act, 2017. In the course of the business, especially during the financial year 2017-2018 to 2019-2020, the petitioner availed input tax credit in its....

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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)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

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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

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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

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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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GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).