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ST. JUDE MEDICAL INDIA PRIVATE LIMITED vs. UNION OF INDIA & OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
D. N. RAY
Pet. Counsel
Bharat Raichandani
Rithik Jain
Res. Counsel
Ankit Shah
Siddharth H Dave

Petitioner / Applicant

ST. JUDE MEDICAL INDIA PRIVATE LIMITED
Respondent UNION OF INDIA & OTHERS
Court Gujarat High Court
State

Gujrat

Date Feb 12, 2025
Order No.

R/Special Civil Application No. 3380 of 2024

Citation

2025(2) TAXREPLY 12964
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ORDER

Oral Order (PER : HONOURABLE Mr.  JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr.  Bharat Raichandani appearing for learned advocate Mr. Rithik Jain for the petitioner. 2. Learned advocate Mr.  Bharat Raichandani for the petitioner submitted that as per the affidavit-in-reply filed by the respondents which was affirmed on 28th January, 2025 all the audit paragraphs except Paragraph No.6 have been closed. It was pointed out that Paragraph No.6 refers to the non-production of the documents by the petitioner during the audit. It was submitted that the petitioner has submitted all the documents as required by the audit party. It was also pointed out that the Office of the Assistant Commissioner of GST by letter dated 30th May, 2024 addressed to the Senior Audit Officer GSTA (HU) Director General of Audit (Central) has provided replies to the pending paragraphs of LAR No.101-2023- 24 and so far as the paragraph No.6 is concerned, it was requested to dro....

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10 May

☑ Monthly | GSTR-7

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

☑ Monthly | GSTR-8

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

11 May

☑ Monthly | GSTR-1

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

13 May

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

☑ Monthly | IFF

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

20 May

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

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