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RAJ STEEL vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL, J.
Pet. Counsel
Chhaya Gautam`
Sanyukta Singh
Res. Counsel
C.s.c.

Petitioner / Applicant

RAJ STEEL

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

Uttar Pradesh

Date May 28, 2025
Order No.

Writ Tax No. - 44 of 2025

Citation

2025(5) TAXREPLY 13492
Original Order
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ORDER

ORDER HON'BLE PIYUSH AGRAWAL, J. Heard Ms. Chhaya Gautam, learned counsel for the petitioner and learned ACSC for the State - respondents. The instant writ petition has been filed against the impugned order dated 7.09.2024 passed by the respondent no. 2 as well as the impugned order dated 05.02.2020 passed by the respondent no. 3 under section 130 of the GST Act. Learned counsel for the petitioner states that the issue in hand is squarely covered by the decision of this Court in S/s Dinesh Kumar Pradeep Kumar Vs. Additional Commissioner, Grade - 2 & Another [Writ Tax No. 1082 of 2022, decided on 25.07.2024], which has been affirmed by the Apex Court in Special Leave Petition (Civil) Diary No. 5879 of 2025 vide order dated 17.4.2025. Learned ACSC does not dispute the aforesaid fact. In S/s Dinesh Kumar Pradeep Kumar (supra), this Court has held that if excess stock is found, the proceedings under section 73 and 74 of UPGST Act will ....

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10 Jun

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GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

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GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

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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).