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MAX ESTATES LIMITED vs. UNION OF INDIA AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
KSHITIJ SHAILENDRA
Pet. Counsel
Mahima Jaiswal
Res. Counsel
A.s.g.i.
Abrar Ahmad
Ankur Agarwal

Petitioner / Applicant

MAX ESTATES LIMITED

Respondent UNION OF INDIA AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Mar 5, 2025
Order No.

Writ Tax No. - 701 of 2025

Citation

2025(3) TAXREPLY 12673
Original Order
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ORDER

ORDER 1. This petition has been filed by the petitioner aggrieved of the orders dated 29.11.2023, 27.04.2024 and 26.08.2024 passed by respondent no. 2 under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') for the financial years 2017-18, 2018-19 and 2019-20 respectively issued in the name of Max Ventures and Industries Limited (for short 'MVIL'). 2. Submissions have been made that the petitioner is a public limited company registered under the CGST Act and UPGST Act. It is indicated that the company MVIL was merged with the petitioner company pursuant to an order of National Company Law Tribunal (for short 'NCLT') dated 21.07.2023. In light of the merger, an application for surrender of GST registration was filed on 02.11.2023, the GST registration was suspended with effect from 10.10.2023 by order dated 10.11.2023 passed by the respondents. 3. It is claimed that while submitting the GST surrender application, the conta....

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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).