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RAJESH KUMAR SINGH vs. COMMISSIONER OF COMMERCIAL TAX UP LUCKNOW AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
KSHITIJ SHAILENDRA
Pet. Counsel
Aloke Kumar
Puneet Arun
Res. Counsel
Ankur Agarwal

Petitioner / Applicant

RAJESH KUMAR SINGH

Respondent COMMISSIONER OF COMMERCIAL TAX UP LUCKNOW AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Feb 19, 2025
Order No.

Writ Tax No. - 526 of 2025

Citation

2025(2) TAXREPLY 12528
Original Order
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ORDER

ORDER 1. This petition is directed against order dated 09.10.2024 (Annexure - 1) passed under Section 161 of the GST Act, 2017 ('the Act') and order dated 30.04.2024 (Annexure - 8) passed under Section 73(9) of the Act. 2. It is inter-alia indicated in the petition that the petitioner is involved in the business of transport of goods and cargo services and is a Goods Transport Agency (GTA), which is registered under the provision of the Act. For the tax period April, 2018 to March, 2019, the return of the petitioner was scrutinized by the department and a notice under Section 61 of the Act intimating discrepancies in the return after scrutiny was issued. Petitioner was required to submit his reply by 22.02.2023. However, personal hearing in this regard was denied in the notice. 3. Whereafter notice was issued under Section 73(1) of the Act on 23.12.2023 indicating the difference in the amount of Input Tax Credit (ITC) for the tax period April, 2018 to March, 2019....

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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).