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TRENDSHIPS ONLINE SERVICES PRIVATE LIMITED vs. COMMISSIONER COMMERCIAL TAXES U.P. AT LUCKNOW AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

ROHIT RANJAN AGARWAL
Pet. Counsel
Pooja Talwar
Res. Counsel
C.s.c

Petitioner / Applicant

TRENDSHIPS ONLINE SERVICES PRIVATE LIMITED

Respondent COMMISSIONER COMMERCIAL TAXES U.P. AT LUCKNOW AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date May 26, 2025
Order No.

Writ Tax No. - 501 of 2023

Citation

2025(5) TAXREPLY 13508
Original Order
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ORDER

ORDER HON'BLE ROHIT RANJAN AGARWAL, J. 1. Petitioner, before this Court, is a registered dealer under U.P. Goods and Services Tax Act, 2017 (hereinafter referred as “U.P. GST, 2017”). It is engaged in providing soil testing services for preparation of soil health guard to Government of U.P. 2. Petitioner made purchase of what-man filter paper required for soil testing from one Shree Radhey International, Delhi, who at the time when the sale was made was also a registered dealer. According to petitioner, payment for entire purchase so made was through the banking channel from March to April, 2018. The goods purchased were against tax invoices and it was declared by petitioner in its GSTR-3B return for the period in question. Input tax credit on output tax liability was claimed and for input tax credit, credit was availed. 3. A show-cause notice dated 06.09.2021 was issued for financial year 2017-18 by Assistant Commissioner, State Tax, B....

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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).