Login | Register

GST Library

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Contact Us

Our Services

TaxReply India Pvt Ltd

S.S.T. ENGINEERING vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY, J.
Pet. Counsel
Amitava Ghosh
Tapan Kumar Dey
Rakesh Roy
Res. Counsel
A. Ray
T.m. Siddiqui
Tanoy Chakraborty

Petitioner / Applicant

S.S.T. ENGINEERING

Respondent THE STATE OF WEST BENGAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date Apr 16, 2025
Order No.

WPA 593 of 2025

Citation

2025(4) TAXREPLY 13254

Original Order
My Favorites
Add to Fav
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER 1. The affidavit-of-service filed in Court today be kept on record. 2. The instant writ petition has been filed, inter alia, praying for a direction upon the respondents not to impose or demand goods and service tax in respect of the first R.A. Bill raised by the petitioner in connection with the execution with the contract dated 14th March, 2024. 3. Mr. Ghosh, learned advocate representing the petitioner would submit that as per the contractual terms with the Chairman, Purulia Municipality, since the BOQ rates have been calculated without providing for GST, the petitioner cannot be made liable at the time of processing the petitioner’s bill by the Municipality, for GST. 4. Mr. Ghosh, would submit that the respondents are insisting that unless the petitioner clears the GST, the bill shall not be processed. He would further submit that the respondents are also insisting upon the petitioner to make a pre-deposit of the GST, which is not permissible in law. ....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
9
Jun
S
M
T
W
T
F
S
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).