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SHREE JAGANNATH TRADERS vs. THE CHIEF COMMISSIONER GST & CENTRAL EXCISE BHUBANESWAR COMMISSIONERATE & OTHERS
(Orissa High Court)

Hon'ble Judges:

HARISH TANDON
MURAHARI SRI RAMAN
Pet. Counsel
Rudra Prasad Kar
Sriman Arpit Mohanty
Res. Counsel
Bismay Anand Prusty

Petitioner / Applicant

SHREE JAGANNATH TRADERS

Respondent THE CHIEF COMMISSIONER GST & CENTRAL EXCISE BHUBANESWAR COMMISSIONERATE & OTHERS
Court Orissa High Court
State

Odisha

Date May 13, 2025
Order No.

W. P. ( C ) No. 5919 of 2025

Citation

2025(5) TAXREPLY 13293
Original Order
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ORDER

ORDER MURAHARI SRI RAMAN, J. — This is an application under the provisions of Articles 226 and 227 of the Constitution of India, whereby challenge is laid to Order dated 28.08.2024 passed by the Assistant Commissioner, GST & Central Excise, Cuttack-I Division, Cuttack raising a demand comprising tax to the tune of Rs.42,45,522/- (CGST Rs.21,22,761/- + SGST Rs.21,22,761/-) by disallowing input tax credit, interest under Section 50(3) and penalty of Rs.4,24,552/- (Rs.2,12,276/- (CGST) and Rs.2,12,276/- (SGST) under Section 122(2)(a) pertaining to Financial Year 2019-20 in the assessment framed under Section 73 of the Central Goods and Services Tax Act, 2017, with the following prayer(s): “Under the above circumstances, it is most respectfully prayed that this Hon’ble Court may be graciously pleased to admit this petition, call for and peruse the relevant records and after hearing the petitioner’s counsel, be further pleased to; (i) Issue a W....

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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)].

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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

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GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).