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SK METAL INDUSTRIES LKO. vs. STATE OF U.P. & OTHER
(Allahabad High Court)

Hon'ble Judges:

RAJAN ROY
OM PRAKASH SHUKLA
Pet. Counsel
Ravindra Gupta
Res. Counsel
C.s.c.

Petitioner / Applicant

SK METAL INDUSTRIES LKO.
Respondent STATE OF U.P. & OTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Mar 5, 2025
Order No.

Writ Tax No. - 123 of 2025

Citation

2025(3) TAXREPLY 12715
Original Order
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ORDER

ORDER 1. Heard Shri Pranjal Shukla, learned counsel assisted by Shri Gauransh Mishra and Shri Devanand Pandey, learned counsel for petitioner and learned Standing counsel for the State and perused the record. 2. The contention of learned counsel for the petitioner is that proceedings impugned herein which pertains to the year 2017-18 under the U.P. GST Act, 2017 are time barred and this issue is no longer res-integra as this has already been decided by Co-ordinate Bench on 12.11.2024 passed in Writ Tax No.264 of 2024 [M/s A.V. Pharma vs. State of U.P. & Ors.]. The aforesaid judgment dated 12.11.2024 reads as under:- "1. Supplementary affidavit on behalf of petitioner and short counter affidavit on behalf of State filed today are taken on record. 2. Heard Shri Anuj Kudesia, learned counsel for the petitioner and learned Additional Chief Standing Counsel for the State as also Shri Akhilesh Kumar, Deputy Commissioner, State G.S.T., Lucknow, who is present befor....

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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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Taxpayers have a choice to pay tax either, as per -  

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GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

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