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SHASHI CONTRACTORS vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
KSHITIJ SHAILENDRA
Pet. Counsel
Akhil Agnihotri
Res. Counsel
C.s.c.
Ankur Agarwal

Petitioner / Applicant

SHASHI CONTRACTORS

Respondent STATE OF U.P. AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 4, 2025
Order No.

Writ Tax No. - 1453 of 2025

Citation

2025(4) TAXREPLY 12886
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ORDER

ORDER 1. This writ petition is directed against order dated 25.04.2024 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') for the tax period April 2018 to March 2019 wherein a demand to the tune of Rs. 3,20,852.68 has been created against the petitioner. 2. The petitioner was issued notice dated 21.11.2023 under Section 61 of the Act inter alia pointing out the discrepancies in the return after scrutiny. No response to the said notice was given which resulted in issuance of notice dated 21.12.2023 under Section 73 of the Act inter alia indicating the discrepancies and calling upon the petitioner to provide explanation and evidence for the differences/discrepancies mentioned therein. When reply to the said notice was not filed, again reminder notices were issued to the petitioner on 01.02.2024 and 21.03.2024 and when despite issuance of reminders, no response was filed, the order impugned dated 25.04.2024 was p....

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10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

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)).