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SOPARIWALA EXPORT PVT. LTD. vs. JOINT COMMISSIONER, CGST AND CENTRAL EXCISE & OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
D.N. RAY
Pet. Counsel
V Sridharan
Anand Nainawati
Paresh M Dave
Res. Counsel
Utkarsh Sharma
Cb Gupta

Petitioner / Applicant

SOPARIWALA EXPORT PVT. LTD.

Respondent JOINT COMMISSIONER, CGST AND CENTRAL EXCISE & OTHERS
Court Gujarat High Court
State

Gujrat

Date May 9, 2025
Order No.

R/SPECIAL CIVIL APPLICATION NO. 6701 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 7073 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 15708 of 2024

Citation

2025(5) TAXREPLY 13269
Original Order
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ORDER

CAV JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned Senior Advocate Mr. V. Sridharan with learned advocate Mr. Anand Nainawati with learned advocate Mr. Paresh M. Dave for the petitioner, learned advocate Mr. C.B. Gupta for respondent nos. 1,2,3 and 5 and learned advocate Mr. Utkarsh Sharma for respondent no. 4. 2. By these petitions under Article 227 of the Constitution of India, the petitioners have prayed for quashing and setting aside the order-in-original for levy of goods and service tax in form of compensation Cess at the rate of 160% on branded tobacco products i.e. scented/flavoured chewing tobacco manufactured by the petitioners for export through merchant exporters which are subject to GST at 0.1% as per Notifications No. 40/2017 and 41/2017 dated 23/10/2017. 3. As the issue arising in these petitions are common, same were heard analogously and are being disposed off by this common judgment. 4. For the sake of convenience Spec....

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10 Jun

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GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

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

☑ Annual | GSTR-4

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