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TEHRI IRON AND STEEL CASTING LTD. vs. SUPERINTENDENT (A.E.) CENTRAL GST MEERUT AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
KSHITIJ SHAILENDRA
Pet. Counsel
Pooja Talwar
Vinay Sharma
Res. Counsel
Priyanka Midha

Petitioner / Applicant

TEHRI IRON AND STEEL CASTING LTD.
Respondent SUPERINTENDENT (A.E.) CENTRAL GST MEERUT AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date May 6, 2025
Order No.

Writ Tax No. - 2041 of 2025

Citation

2025(5) TAXREPLY 13187
Original Order
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ORDER

ORDER 1. It is submitted by learned counsel for the petitioner that the impugned order dated 03.02.2025 has been passed under Section 74 of Central Goods and Services Tax Act, 2017 (for short 'the Act') pertaining to the period July, 2017 to May, 2018. 2. Submissions have been made that a resolution plan under the Insolvency and Bankruptcy Code, 2016, has been approved by the National Company Law Tribunal, New Delhi Bench pertaining to the petitioner Company. 3. Further submissions have been made that Hon'ble Supreme Court in Ghanshyam Mishra and Sons Pvt. Ltd. Vs. Edelweiss Asset Reconstruction Co. Ltd. and others : (2021) 9 SCC 657 has laid down that once a resolution plan is under implementation, any liability pertaining to the period, prior to the sanction of the resolution plan unless the same has been provided for in the said plan, would cease and, therefore, the order impugned passed by the respondents cannot be sustained. 4. Submissions ....

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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).