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UNIQUE COMPUTER & COMMUNICATION SHOP vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
KSHITIJ SHAILENDRA
Pet. Counsel
Rishi Tandon
Res. Counsel
C.s.c.
Ankur Agarwal

Petitioner / Applicant

UNIQUE COMPUTER & COMMUNICATION SHOP

Respondent STATE OF U.P. AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date May 27, 2025
Order No.

Writ Tax No. - 2398 of 2025

Citation

2025(5) TAXREPLY 13490
Original Order
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ORDER

ORDER 1. This petition is directed against the order dated 08.04.2024 passed by respondent no. 2 for financial year 2018-19, whereby a demand to the tune of Rs. 68,07,953/- has been raised against the petitioner. 2. The petitioner was issued a show-cause notice dated 10.12.2023 under Section 73 of Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act') in GST DRC-01 fixing 10.01.2023 for filing reply. The notice, inter alia, called upon the petitioner as to why tax, penalty and interest to the tune of Rs. 45,66,398/- be not imposed. As the said notice was uploaded on 'Additional Notices and Orders' tab, the petitioner, being unaware of the same, could not file any response to the said show-cause notice. A reminder dated 09.03.2024 was issued to the petitioner fixing 17.03.2024 as the date by which the reply could be filed. However, as no appearance was made, the same led to passing of the order dated 08.04.2024 raising the demand as indic....

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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).