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PRIYA ENTERPRISES vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
KSHITIJ SHAILENDRA
Pet. Counsel
Ajay Kumar Kashyap
Ravindra Kumar Rastogi
Res. Counsel
Ankur Agarwal

Petitioner / Applicant

PRIYA ENTERPRISES

Respondent STATE OF U.P. AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date May 7, 2025
Order No.

Writ Tax No. - 2051 of 2025

Citation

2025(5) TAXREPLY 13236
Original Order
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ORDER

ORDER 1. This petition has been filed by the petitioner aggrieved of the order dated 28.02.2025, Annexure - 6, passed by the respondent no. 2/Assistant Commissioner - I, Dhampur under Section 73 of the U.P. Goods and Services Act, 2017 ('Act') for the period April, 2020 to March, 2021. 2. The petitioner was issued notice under Section 61 of the Act indicating discrepancies in the return after scrutiny. The petitioner filed its reply to the said notice on 28.09.2024. However, dissatisfied with the reply filed, a show cause notice under Section 73 of the Act was issued to the petitioner, wherein the petitioner was required to file reply by 28.12.2024 and date of personal hearing was fixed as 03.01.2025. The petitioner filed reply to the show cause notice on 17.01.2025. Whereafter, it appears that without providing opportunity of personal hearing, the order impugned dated 28.02.2025 under Section 73(9) of the Act has been issued creating demand against the petitioner. ....

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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).