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JAIN ENTERPRISES vs. STATE OF H.P. & ANOTHER
(Himachal Pradesh High Court)

Hon'ble Judges:

TARLOK SINGH CHAUHAN
SUSHIL KUKREJA
Pet. Counsel
Sachit Singla
Arvind Sharma
Res. Counsel
Anup Rattan
Sharmila Patial
Sushant Kaprate

Petitioner / Applicant

JAIN ENTERPRISES
Respondent STATE OF H.P. & ANOTHER
Court Himachal Pradesh High Court
State

Himachal Pradesh

Date May 21, 2025
Order No.

CWP No. 8383 of 2025

Citation

2025(5) TAXREPLY 13417
Original Order
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ORDER

ORDER Tarlok Singh Chauhan, Judge (Oral) The instant petition has been filed for grant of the following substantive reliefs:- “(i) a) Issue a writ in the nature of Certiorari for quashing the Impugned combined Show Cause Notice dated 02.06.2023 (Annexure P-4) issued by Respondent No.2 u/s 74 of the HPGST/CGST act, whereby a demand of GST amounting to Rs. 12,16,57,928/- (Twelve Crore Sixteen Lakh Fifty Seven Thousand Nine Hundred and Twenty Eight only) including interest and penalty on account of alleged excess/ineligible input tax credit availed by the Petitioner, being wholly without jurisdiction, illegal, nonest, arbitrary, cryptic, vague, without application of mind, in violation of principles of Natural Justice and against the provisions of Central Goods and Services Tax Act, 2017 read with the provisions of Himachal Pradesh Central Goods and Services Tax Act, 2017. ii) Issue a writ in the nature of Certiorari for quashing the Impugned Order in Form DRC-07 ....

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10 Jun

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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-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

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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).