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REGENCY HOSPITAL LIMITED vs. UNION OF INDIA AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
KSHITIJ SHAILENDRA
Pet. Counsel
Atul Gupta
Res. Counsel
A.s.g.i.
Gaurav Mahajan
Saumitra Singh

Petitioner / Applicant

REGENCY HOSPITAL LIMITED
Respondent UNION OF INDIA AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Mar 6, 2025
Order No.

Writ Tax No. - 622 of 2025

Citation

2025(3) TAXREPLY 12665
Original Order
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ORDER

ORDER 1. This petition is directed against order dated 15.01.2025 passed by the Additional Commissioner, CGST, Commissionarate, Kanpur under Section 74 of the C.G.S.T. Act, 2017 ('the Act') whereby demand for the tax period July, 2017 - March, 2018 to April, 2021 - March, 2022 has been created. 2. It is inter-alia submitted that show cause notices under Section 74 of the Act were issued to the petitioner for non payment of GST on the sale of medicines to inpatient and packaged treatment. The petitioner filed its reply to the show cause notice on 30.08.2024 and though wanted an opportunity of personal hearing, the portal did not accept such a request. The respondents purportedly issued reminders dated 26.11.2024, 3.12.2024 and 17.12.2024 for personal hearing, however, the said reminders were sent on the email address of the petitioner, which address had been changed under intimation to the respondents and therefore, for lack of notice regarding personal hear....

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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

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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)
 
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).