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SHREE RAMDOOT METLOYS PRIVATE LIMITED & ANOTHER vs. ASSISTANT COMMISSIONER OF STATE TAX & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Ankit Kanodia
Megha Agarwal
Piyush Khaitan
Res. Counsel
Manasi Mukherjee
Bijitesh Mukherjee

Petitioner / Applicant

SHREE RAMDOOT METLOYS PRIVATE LIMITED & ANOTHER
Respondent ASSISTANT COMMISSIONER OF STATE TAX & OTHERS
Court Calcutta High Court
State

West Bengal

Date Feb 19, 2025
Order No.

WPA 31048 of 2024

Citation

2025(2) TAXREPLY 12566
Original Order
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ORDER

1. Challenging the refund rejection order issued in Form GST RFD-06 dated 25th September, 2024, the instant writ petition has been filed. 2. The petitioner no. 1 claims to be engaged in the business of manufacture and supply of ferro alloys and also claims to have exported goods to foreign territory from time to time. It is the petitioners’ case, in terms of Rule 96 of CGST/WBGST/IGST Rules, 2017 (hereinafter referred to as the said Rules), the petitioner no.1 is entitled to refund of integrated tax paid on goods or services upon filing shipping bills by the exporters of goods which is deemed to be an application for refund of integrated tax paid on goods exported out of India, provided the person in-charge of conveyance carrying the export goods duly files a departure manifest or an export manifest or an export report covering the number and the date of the shipping bills and the applicant files a valid return in Form GSTR - 3B. 3. According to the petitioners, in ter....

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GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

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GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

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IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

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GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

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GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

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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 
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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).