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JAIN IRRIGATION SYSTEMS LIMITED vs. COMMERCIAL TAX OFFICER AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
Y. LAKSHMANA RAO
Pet. Counsel
Karthik Ramana Puttamreddy.
Res. Counsel
---

Petitioner / Applicant

JAIN IRRIGATION SYSTEMS LIMITED

Respondent COMMERCIAL TAX OFFICER AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Apr 30, 2025
Order No.

WRIT PETITION Nos:7957, 7972 & 8081 of 2023

Citation

2025(4) TAXREPLY 13166

Original Order
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ORDER

JUDGMENT: (PER HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO) As the petitioner in all three writ petitions are one and the same and since the issues raised in these three writ petitions are also same, they are being disposed of by way of this common order. 2. Heard Sri P. Karthik Ramana, learned counsel appearing for the petitioner and learned G.P. for Commercial Tax, appearing for the respondents. 3. The petitioner was assessed to tax under the Central Sales Tax Act for the periods, mentioned below, by way of assessment orders, whose dates are also given below: Writ Petition No. Period of Assessment Date of Assessment order W.P. No. 8081/2023 2014-2015 12.07.2021 W.P. No. 7972/2023 2015-2016 23.02.2020 W.P. No.7957/2023 ....

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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)].

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IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

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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

☑ Monthly | GSTR-11

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).