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SHIV KISHOR CONSTRUCTION PRIVATE LIMITED vs. THE UNION OF INDIA
(Patna High Court)

Hon'ble Judges:

SANJAY KAROL
S. KUMAR
Pet. Counsel
Ranjeet Kumar
Res. Counsel
K. N. Singh
A. K. Rastogi

Petitioner / Applicant

SHIV KISHOR CONSTRUCTION PRIVATE LIMITED
Respondent THE UNION OF INDIA
Court Patna High Court
State

Bihar

Date Jul 13, 2020
Order No.

Civil Writ Jurisdiction Case No.7144 of 2020

Citation

2020(7) TAXREPLY 2713
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ORDER

Petitioner has prayed for the following relief(s): i. For setting aside the order dated 31.01.2020 passed by the Deputy Commissioner of State Tax, Patna Central Circle, Bihar, Patna in exercise of the jurisdiction conferred under Section 74(1) of the Bihar Goods and Services Tax Act, 2017, whereby it was observed that the petitioner in his Return submitted in GSTR-3B for the month of October 2018 to March 2019 shown supply of ₹ 78594038.40 whereby as per TDS Return GSTR 2A the supply appears to be ₹ 99116990.00 and in this manner the petitioner concealed/suppressed/evaded supply of ₹ 20511951.60 and accordingly Tax, Interest and Penalty was assessed for ₹ 5440224.00. The order is completely without jurisdiction as same was issued without complying the mandatory provision, i.e., Section 61 of the Central/Bihar Goods and Services Tax Act, 2017. The order is bad in law on account of another fact that the show cause notice under Section 73(5)/74....

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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)).