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SHARDA CONSTRUCTION THROUGH SHAILESHKUMAR DAHYABHAI PATEL vs. STATE OF GUJARAT & OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
P. M. RAVAL
Pet. Counsel
Uchit N Sheth
Res. Counsel
Trupesh Kathiriya

Petitioner / Applicant

SHARDA CONSTRUCTION THROUGH SHAILESHKUMAR DAHYABHAI PATEL

Respondent STATE OF GUJARAT & OTHERS
Court Gujarat High Court
State

Gujrat

Date May 8, 2025
Order No.

R/SPECIAL CIVIL APPLICATION NO. 15204 of 2024

Citation

2025(5) TAXREPLY 13574

Original Order
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ORDER

ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Uchit N. Sheth for the petitioner and learned Assistant Government Pleader Mr. Trupesh Kathiriya for the respondents. 2. Rule, returnable forthwith. Learned Assistant Government Pleader Mr. Trupesh Kathiriya waives service of notice of rule for and on behalf of the respondents. 3. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for following reliefs : “A. This Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order quashing and setting aside impugned show cause notice dated 27.9.2023 (annexed at Annexure A) issued under Section 73 of the GST Acts along with all subsequent proceedings and orders as being wholly without jurisdiction, arbitrary and illegal; B. This Hon'ble Court may be pleased to issue a writ of certiorari or writ in the natur....

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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)).

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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).