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SRIBA NIRMAN COMPANY vs. THE COMMISSIONER (APPEALS) & OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R. RAGHUNANDAN RAO
MAHESWARA RAO KUNCHEAM
Pet. Counsel
V. Raghu Ram
Anil Kumar Bezawada
Res. Counsel
Santi Chandra S.c.

Petitioner / Applicant

SRIBA NIRMAN COMPANY
Respondent THE COMMISSIONER (APPEALS) & OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Jan 29, 2025
Order No.

W. P. No. 25826 of 2023

Citation

2025(1) TAXREPLY 12331
Original Order
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ORDER

ORDER PER: (HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO) Heard Sri V. Raghu Ram, learned Senior Counsel representing Sri Anil Bezawada, learned counsel appearing for the petitioner, Smt. Santi Chandra, learned Standing Counsel appearing for respondents 1 to 3 and learned Government Pleader for Commercial Tax appearing for the 4th respondent. 2. The facts in the present case, as stated by the petitioner, are as follows: a) The petitioner is a partnership firm, established in January 2017 and carrying on the business of a works contractor, which is executing infrastructure based Engineering Procurement Construction contracts. The petitioner registered itself under the GST Act. The primary and main business of the petitioner, for the relevant period from July, 2017 to March 2018, was the execution of works, as a sub-contractor, for one M/s. Vijay Nirman Company Ltd. b) The petitioner raised nine invoices with an aggregate value of Rs. 20,92,02,422/-. These invoices....

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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).