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OCL IRON AND STEEL LTD. & ANOTHER vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY, J.
Pet. Counsel
Pratyosh Jhunjhunwala
Brinda Sengupta
Rishika Goyal
Res. Counsel
T. M. Siddiqui
A.r. Ray
T. Chakraborty

Petitioner / Applicant

OCL IRON AND STEEL LTD. & ANOTHER
Respondent THE STATE OF WEST BENGAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date Apr 23, 2025
Order No.

WPA 27267 of 2024

Citation

2025(4) TAXREPLY 13163
Original Order
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ORDER

1. Affidavit-of-service filed in Court today be taken on record. 2. Challenging the orders dated February 5, 2024 and May 15, 2024 passed by the Proper Officer under Section 73 of the WBGST & CGST (hereinafter referred to as the “said Act”) in respect of tax period April 2018 to March 2019 issued against Samriddhi Metals Pvt. Ltd., (hereinafter referred to as the “transferor company”) which has incidentally merged with the petitioner under a Scheme of amalgamation sanctioned by the National Company Law Tribunal, Kolkata Bench on January 30, 2024 with effect from April 1, 2022, the instant writ petition has been filed. 3. Mr. Jhunjhunwala, learned advocate representing the petitioner by drawing attention of this Court to the Circular No.123/42/2019-GST dated November 11, 2019 would submit that a clarification has been afforded by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs with re....

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

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

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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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☑ 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 -  

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(Notification No.85/2020 - CT)
 
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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).