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P.B ENTERPRISE vs. UNION OF INDIA & OTHERS
(Calcutta High Court)

Hon'ble Judges:

KAUSIK CHANDA
Pet. Counsel
Avinash Poddar
Dhiraj Lakhotia
Radhika Agarwal
Res. Counsel
Dilip Kumar Agarwal
Bisha Raj Agarwal

Petitioner / Applicant

P.B ENTERPRISE

Respondent UNION OF INDIA & OTHERS
Court Calcutta High Court
State

West Bengal

Date Feb 12, 2025
Order No.

WPA 306 of 2025

Citation

2025(2) TAXREPLY 12804
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ORDER

ORDER Kausik Chanda, J. The petitioner submitted a claim for the refund of unutilised input credit concerning six shipping bills. The details of these shipping bills are provided below: Sr. No. Port Name Invoice date Invoice No. Shipping bill no. Bill Value (Rs.) 01. LCSH 01-10-2020 PBE/20-21/060 607-682 42,28,000/- 02. LCSH 01-10-2020 PBE/20-21/061 607-685 41,38,000/- 03. LCSH 05-10-2020 PBE/20-21/065 607-962 28,70,000/- ....

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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)).