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SUN GLASS WORKS PRIVATE LIMITED vs. THE STATE OF UP AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL
Pet. Counsel
Vishwjit
Res. Counsel
C.s.c.

Petitioner / Applicant

SUN GLASS WORKS PRIVATE LIMITED

Respondent THE STATE OF UP AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date May 30, 2025
Order No.

Writ Tax No. - 2677 of 2025

Citation

2025(5) TAXREPLY 13512
Original Order
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ORDER

ORDER HON'BLE PIYUSH AGRAWAL, J. Heard Shri Vishwjit, learned counsel for the petitioner and learned ACSC for the State - respondents. The instant writ petition has been filed against the impugned order dated 25.09.2024 passed by the Additional Commissioner, Grade - 2 (Appeals), Mainpuri as well as the impugned order dated 10.05.2022 passed by the respondent no. 3. Learned counsel for the petitioner submits that the petitioner is a Private Limited Company and carrying on the business of manufacturing and sales of glass bottles. He further submits that during the month of August, 2021, the petitioner purchased different types of chemicals (raw material) for manufacture of glass bottles from the registered dealers, who issued tax invoices. On 17.02.2022, a show cause notice was issued under section 74(1) of the GST Act on the ground that ITC has been availed by fraud or mis-statement, to which the petitioner submitted detailed reply along with the copies of tax inv....

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10 Jun

☑ Monthly | GSTR-7

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).