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THE COMMISSIONER COMMERCIAL TAX vs. S/S RAVI PRAKASH RAHUL PRAKASH
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL
Pet. Counsel
Bipin Kumar Pandey
Res. Counsel
Vishnu Kesarwani

Petitioner / Applicant

THE COMMISSIONER COMMERCIAL TAX

Respondent S/S RAVI PRAKASH RAHUL PRAKASH
Court Allahabad High Court
State

Uttar Pradesh

Date May 9, 2025
Order No.

Sales/Trade Tax Revision Defective No. - 28 of 2024

Citation

2025(5) TAXREPLY 13397
Original Order
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ORDER

ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Mr. B.K. Pandey, learned ACSC for the revisionist and Mr. Vishnu Kesarwani for the opposite party. 2. By means of present revision, the revisionist is assailing the order dated 18.5.2024 passed by Commercial Tax Tribunal, Allahabad in Second Appeal No. 15 of 2024 ( 2017-2018) by which the benefit of ITC was accorded to the opposite party. 3. Learned ACSC for the revisionist submits that the issue in hand is squarely covered with the decision of this Court passed in a bunch of cases leading Sales/ Trade Tax Revision No. 10 of 2025 (The Commissioner, Commercial Tax, UP Vs. S/S Janki Industries Nai Basti, Bareilly), Neutral Citation No. 2025: AHC:42271. 4. Per contra, learned counsel for the opposite party submits that the judgement passed in the case of S/S Janki Industries (supra) requires reconsideration as the same is based upon the judgement passed by this Court in the case of....

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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).