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MAYASHEEL RETAIL INDIA LIMITED vs. STATE OF CHHATTISGARH & OTHERS
(Chhattisgarh High Court)

Hon'ble Judges:

RAVINDRA KUMAR AGRAWAL
Pet. Counsel
Kashish Kumar Gupta
Res. Counsel
Anurag Tripathi

Petitioner / Applicant

MAYASHEEL RETAIL INDIA LIMITED
Respondent STATE OF CHHATTISGARH & OTHERS
Court Chhattisgarh High Court
State

Chhatisgarh

Date Apr 4, 2025
Order No.

WPT No. 84 of 2024

Citation

2025(4) TAXREPLY 12869
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ORDER

CAV ORDER 1. By the present petition, the petitioner has challenged the demand order dated 11.01.2021 along with Form DRC-07 dated 15.01.2021 issued by respondent No. 3, wherein it has been stated that the demand order came to the knowledge of the petitioner pursuant to the issuance of recovery notice dated 27.02.2024. 2. Learned counsel for the petitioner would submit that the impugned order has been issued without issuing a show cause notice u/s 73 of the Central Goods and Service Tax Act, 2017 (in short “CGST Act”) and without scheduling a personal hearing in the matter. Even the summary of show cause notice was issued in Form GST DRC-01 through e-mail, which is not a prescribed mode of service. That petitioner gained knowledge about the issuance of the impugned order pursuant to the issuance of impugned notice for recovery, on 29.02.2024. Further, it has been submitted that, even otherwise, the assessment qua issue adjudicated in the impugned order dated 11.0....

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4
May
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10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

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

11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

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

☑ Monthly | IFF

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

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).