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OCEAN SPARKLE LIMITED vs. ASSISTANT COMMISSIONER (ST)
(Andhra Pradesh High Court)

Hon'ble Judges:

A.V. SESHA SAI
J. UMADEVI
Pet. Counsel
Karan Talwar
Res. Counsel
Gp For Commercial Tax

Petitioner / Applicant

OCEAN SPARKLE LIMITED
Respondent ASSISTANT COMMISSIONER (ST)
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Apr 28, 2021
Order No.

WRIT PETITION No.9162 OF 2021

Citation

2021(4) TAXREPLY 4273
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ORDER

Heard Sri Karan Talwar, learned counsel for the petitioner and Sri J.Naga Bhushan, learned Additional Advocate General-II for the respondents, apart from perusing the material available on record. 2. The order of assessment bearing Ref. No.ZD370321001535W, dated 17.03.2021, confirming the tax demand of ₹ 57,43,679/- and equal penalty and interest for the period from July, 2017 to March, 2018, passed by 1st respondent herein, is under challenge in the present Writ Petition. 3. The Assessing Authority-1st respondent herein issued a revised show cause notice dated 20.01.2021 under Section 73 of the Central Goods and Services Tax Act, 2017 (for short, ‘the CGST Act, 2017’) read with Rule 142 (1) of the Central Goods and Services Tax Rules, 2017. 4. According to the learned counsel for the petitioner, the impugned order of assessment passed by 1st respondent is liable to be set aside on the sole ground of non-compliance of mandatory provisions of sub-section (4)....

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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)).