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PATANJALI AYURVED LTD. vs. UNION OF INDIA AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF
VIPIN CHANDRA DIXIT
Pet. Counsel
Arvind P. Datar
Ashwarya Sharma
Nishant Mishra
Res. Counsel
N. Venkatraman
Parv Agarwal
N.c. Gupta

Petitioner / Applicant

PATANJALI AYURVED LTD.

Respondent UNION OF INDIA AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date May 29, 2025
Order No.

Writ-Tax No. 1603 of 2024

Citation

2025(5) TAXREPLY 13522
Original Order
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ORDER

ORDER HON’BLE SHEKHAR B. SARAF, J. INDEX Serial No. Contents Page No. 1. RELIEF SOUGHT 3 2. FACTUAL BACKGROUND 3-10 3. CONTENTIONS OF THE PETITIONER 10-18 4. CONTENTIONS OF THE RESPONDENTS 18-25 5. ISSUES 25 6. RELEVANT PROVISIONS 25-34 7. ANALYSIS 34-71   MEANING OF ‘OFFENCE’ AND ‘PENALTY’ ....

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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).