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RATEK PHEON FRICTION TECHNOLOGIES PRIVATE LIMITED AND OTHERS vs. PRINCIPAL COMMISSIONER AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

NAHEED ARA MOONIS
SAUMITRA DAYAL SINGH
Pet. Counsel
Shubham Agrawal
Nishant Mishra
Tanmay Sadh
Res. Counsel
Krishna Agarawal
Sudarshan Singh
Pankaj Srivastava

Petitioner / Applicant

RATEK PHEON FRICTION TECHNOLOGIES PRIVATE LIMITED AND OTHERS

Respondent PRINCIPAL COMMISSIONER AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 15, 2021
Order No.

Writ Tax No. - 477 of 2021, 225 of 2021, 872 /2018

Citation

2021(9) TAXREPLY 4706

Original Order
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ORDER

ORDER 1. Heard Mr Shubham Agarwal, Mr Nishant Mishra, Mr Praveen Kumar, Mr Suyash Agarwal, Mr Rahul Agarwal, Mr Rishi Raj Kapoor, Mr Ayush Khanna, Mr Harsh Vardhan Gupta, Mr Vishwjit, Mr Krishnaji Khare, Mr Vinayak Mithal, Mr Pranjal Shukla, Ms Sanyukta Singh and Ms Pooja Talwar for the petitioners; Mr Manish Goyal, learned Additional Advocate General, assisted by Mr Apurva Hajela, Mr A.C. Tripathi, Mr B.P. Singh Kachhawah and Mr Manoj Kumar Kushwaha for the State; Mr Shashi Prakash Singh, learned Additional Solicitor General of India, assisted by Mr Sudarshan Singh, Mr Krishna Ji Shukla, Mr Anant Kumar Tiwari, Mr Rajesh Tripathi, Mr Ishan Shishu and Mr Manoj Kumar Singh for the Union of India and; Mr Ramesh Chandra Shukla, Mr Ashok Singh, Mr Parv Agarwal, Mr Dhananjai Awasthi, Mr Krishna Agarwal, Mr Gaurav Mahajan, Mr Amit Mahajan, Mr Ankur Agarwal and Mr B.K. Singh Raghuvanshi, for the CGST authorities. 2. This batch of writ petitions has been filed seeking relief in the n....

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13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).