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ULTRATECH CEMENT LIMITED vs. THE COMMISSIONER (APPEALS), & ORS.
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Arnab Chakraborty
Aniket Chaudhury
Res. Counsel
Tapan Bhanja.
Uday Sankar Bhattacharya

Petitioner / Applicant

ULTRATECH CEMENT LIMITED

Respondent THE COMMISSIONER (APPEALS), & ORS.
Court Calcutta High Court
State

West Bengal

Date May 14, 2025
Order No.

WPA 137 of 2025

Citation

2025(5) TAXREPLY 13436
Original Order
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ORDER

1. Challenging the order dated August 7, 2024 passed by the Appellate Authority under Section 107 of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”) which stood dismissed by reasons of the same being manually filed, the instant writ petitioner has been filed. 2. To understand, the scope of the writ petition, it is necessary to understand the facts leading to filing of the writ petition. The petitioner is engaged in the business of manufacture and supply of cement and clinker. With effect from October 1, 2019 the petitioner had acquired the cement business of M/s. Century Textiles and Industries Limited on the basis of a Scheme of demerger duly sanctioned by the National Company Law Tribunal, Mumbai Bench in Company Scheme Petition No. 4236/2018 dated July 3, 2019. The said Century Textiles and Industries Limited (in short the said Century Textiles) has been referred to therein as the demerged company while the petitioner herein has been....

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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).