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POOJA ENGINEERING CO. vs. THE STATE OF MAHARASHTRA & OTHERS
(Bombay High Court)

Hon'ble Judges:

B. P. COLABAWALLA
FIRDOSH P. POONIWALLA
Pet. Counsel
Rahul C. Thakar
C.b. Thakar
Res. Counsel
Himanshu Takke
Manish Upadhye A.g.p.

Petitioner / Applicant

POOJA ENGINEERING CO.

Respondent THE STATE OF MAHARASHTRA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Jan 13, 2025
Order No.

WRIT PETITION NO. 2927 OF 2024

Citation

2025(1) TAXREPLY 12227
Original Order
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ORDER

P. C. 1. Rule. Respondents waive service. With the consent of parties, Rule made returnable forthwith and heard finally. 2. The above Writ Petition challenges the impugned Order dated 27th May, 2021 rejecting the Refund Application filed by the Petitioner. This was a consolidated Application for 25 export transactions. 3. The Refund Application was rejected by the Deputy Commissioner of State Tax on the ground that the same was not filed within a period of 2 years under Section 54 (1) of the CGST (Central Goods and Service Tax) Act, 2017. 4. The learned counsel appearing on behalf of the Petitioner brought to our attention that after the impugned Order, the Central Board of Indirect Taxes and Customs has in fact issued a notification dated 5th July 2022, which directs that for computing the period of limitation for filing a refund Application under Section 54 or Section 55 of the CGST Act, the period from 1st March 2020 to 28th February 2022 is to be excluded. He fur....

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

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

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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 -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(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).