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POONAM CONSTRUCTION & CO. vs. PRINCIPAL COMMISSIONER & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

ARUN KUMAR RAI
Pet. Counsel
Salona Mittal
Res. Counsel
P.a. S. Pati
Aditya Kumar

Petitioner / Applicant

POONAM CONSTRUCTION & CO.

Respondent PRINCIPAL COMMISSIONER & OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Aug 5, 2024
Order No.

W. P. (T) No. 4326 of 2024

Citation

2024(8) TAXREPLY 10620

Original Order
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ORDER

ORDER PER 1. This writ petition is under Article 226 of the Constitution of India whereby and whereunder the Order in Original dated 09.05.2023 passed by the Respondent No.4 for financial years 2015-16 and 2016-17 as also the order dated 14.06.2024 passed in the Order in Appeal which has been dismissed on failure to make pre-deposit, have been sought to be quashed and set aside. 2. The further direction has been sought for quashing the garnishee notice dated 15.04.2024 which has been issued on the pretext of confirmation of the order passed by the original authority dated 09.05.2023. 3. The short point raised on behalf of the petitioner in this writ petition without disputing the statutory command to maintain the appeal on deposit of the statutory amount as provided under Section 35F of the Central Excise Act, 1944. 4. The outcome of the appeal is dismissal. Subsequent thereto, request was made by filing an application for providing the due application so that the pr....

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13 Jun

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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).

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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.]

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 -  

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)).

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GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).