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SIDDHARTH vs. ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
KSHITIJ SHAILENDRA
Pet. Counsel
Chhaya Gupta
Sujeet Kumar
Res. Counsel
C.s.c.
Priyanka Midha
Abhishek Ghose

Petitioner / Applicant

SIDDHARTH
Respondent ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Feb 27, 2025
Order No.

Writ Tax No. - 647 of 2025

Citation

2025(2) TAXREPLY 12570
Original Order
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ORDER

ORDER 1. This writ petition has been filed by the petitioner aggrieved of the order dated 09.01.2025 (Annexure No. 1) whereby the respondents have passed order in original and raised demand. 2. Submissions have been made that the petitioner has approached this Court by filling Writ-Tax No. 174 of 2024 against a show cause notice issued by the respondents wherein an interim order was granted by this Court and, therefore, the respondents were not justified in passing the order impugned and raising demand. 3. A perusal of the order dated 19.02.2024 passed in Writ-Tax No. 174 of 2024, which was against the show cause notice, would reveal that the following directions were granted by the Court: "For reason of interim order granted in the lead case, until further orders, payment of GST for grant of mining lease/royalty by the petitioner shall remain stayed." 4. A perusal of the above, reveals that the Court, until further orders, has stayed payment of GST for....

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10 Jun

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

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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

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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 
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).