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KUDDUS ALI, PROPRIETOR OF M/S. KUDDUS ALI CONSTRUCTION vs. THE ASSISTNAT COMMISSIONER OF CENTRAL TAX & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Ankit Kanodia
Megha Agarwal
Tulika Roy
Res. Counsel
Srijib Chakraborty
Piyas Chowdhury

Petitioner / Applicant

KUDDUS ALI, PROPRIETOR OF M/S. KUDDUS ALI CONSTRUCTION

Respondent THE ASSISTNAT COMMISSIONER OF CENTRAL TAX & OTHERS
Court Calcutta High Court
State

West Bengal

Date Apr 28, 2025
Order No.

WPA 6004 of 2025

Citation

2025(4) TAXREPLY 13262
Original Order
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ORDER

ORDER 1. The present petition has been filed, inter alia, challenging the order dated 20th December, 2024 issued by the respondent no.1 along with the summary of the order thereof issued in DRC-07 dated 6th January, 2025 whereby, the respondents have purported to make recovery of dues payable by the petitioner, by invoking the provisions of Section 75(12) of the WBGST & CGST Act, 2017 (hereinafter referred to as the “said Act”). 2. To understand the challenge in the petition, it is necessary to note down certain facts. In the instant case, a notice in Form ASMT 10 dated 20th September, 2024 was issued, identifying certain discrepancies in the returns filed by the petitioner in respect of the financial year 2020-2021. The same would demonstrate that there is a short payment of of duty of Rs.8,09,248/-. To morefully appreciate the nature of discrepancies, the particulars in the aforesaid ASMT 10 are extracted hereinbelow : 3. The petitioner appears to ....

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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).