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TATA HITACHI CONSTRUTION MACHINERY COMPANY PRIVATE LIMITED vs. STATE OF UTTAR PRADESH AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
KSHITIJ SHAILENDRA
Pet. Counsel
Atul Gupta
Aayushi Srivastava
Res. Counsel
C.s.c.
Ankur Agarwal (s.c.)

Petitioner / Applicant

TATA HITACHI CONSTRUTION MACHINERY COMPANY PRIVATE LIMITED
Respondent STATE OF UTTAR PRADESH AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date May 9, 2025
Order No.

Writ Tax No. - 2148 of 2025

Citation

2025(5) TAXREPLY 13238
Original Order
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ORDER

ORDER 1. This writ petition is directed against order dated 28.04.2025 passed by the Assistant Commissioner, Sector – 5 (Mobile Squad – 5), Gautam Buddha Nagar, Uttar Pradesh, wherein the petitioner has been imposed with penalty under Section 129(3) of the U.P. G.S.T. Act, 2017 (for short 'the Act'). 2. Submissions have been made that the goods, when the same were being carried, were stopped at Sirsa Cut and it was found that though the e-way bill, was being carried, the part-B of the same was not filled up based on which, notice was issued to the petitioner. Though the petitioner appeared and a response was filed. The respondent authority, came to the conclusion that as the movement was without filling up part-B, it was not valid in view of violation of provisions of Rule 138 of the G.S.T. Rules 2017 and hence the penalty was imposed. 3. Learned counsel for the petitioner made submissions that the non-filling of part-B, is only a technical breach and....

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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).