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SATGURU PRINT AND PACKERS vs. UNION OF INDIA
(Himachal Pradesh High Court)

Hon'ble Judges:

TARLOK SINGH CHAUHAN
SUSHIL KUKREJA
Pet. Counsel
Sanjeev Kumar Suri
Res. Counsel
Balram Sharma
Rajeev Sharma
Anup Rattan

Petitioner / Applicant

SATGURU PRINT AND PACKERS

Respondent UNION OF INDIA
Court Himachal Pradesh High Court
State

Himachal Pradesh

Date May 5, 2025
Order No.

CWP No. 10228 of 2023

Citation

2025(5) TAXREPLY 13500
Original Order
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ORDER

ORDER TARLOK SINGH CHAUHAN, J. –  The instant petition has been filed for grant of the following substantive relief:- “(i) That the impugned circular dated 31.12.2018 (Annexure P-1) may kindly be quashed and set aside with further directions to the respondents to withdraw Annexures P-4, P5 and P-7.” 2. The subject matter of the challenge in this petition, whereby the legality, validity and propriety of Circular No. 80/54/2018-GST, dated 31.12.2018 is already under consideration before the Hon’ble Supreme Court of India in Union of India v. Association of Technical Textiles Manufacturers and Processors [SLP (C) Diary No. 17041 of 2024], wherein the Hon’ble Supreme Court on 15.04.2025, passed the following order:- “Ld. Counsel for respondent No. 1 has submitted that counter affidavit has been filed. Registry to verify and update the records. Service is complete on respondent no. 2 but none has entered appearanc....

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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).