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VIKAS LABORATORIES PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS
(Bombay High Court)

Hon'ble Judges:

K.R. SHRIRAM
JITENDRA JAIN
Pet. Counsel
H.g. Dharmadhikari
Lalita S. Phadke.
Res. Counsel
Saket R. Ketkar

Petitioner / Applicant

VIKAS LABORATORIES PRIVATE LIMITED
Respondent UNION OF INDIA AND OTHERS
Court Bombay High Court
State

Maharashtra

Date Jun 24, 2024
Order No.

WRIT PETITION NO. 1495 OF 2021

Citation

2024(6) TAXREPLY 10007
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ORDER

P.C. : 1 In brief petitioner had applied for GST refund. The Assistant Commissioner of CGST and Central Excise, Division IV, Belapur Commissionerate sanctioned the entire refund as claimed by petitioner vide order dated 17th May 2018, two orders dated 18th May 2018, three orders dated 21st May 2018 and order dated 25th May 2018. The details of the orders are as under : i. 21/AS/AC/Div-IV/GST Refund Final/2018-19 dated 17.05.2018 of unutilized accumulated ITC amounting to Rs. 5,44,121/- for July 2017. ii. 22/AS/AC/Div-IV/GST Refund Final/2018-19 dated 18.05.2018 of unutilized accumulated ITC amounting to Rs. 21,88,288/- for August 2017. iii. 23/AS/AC/Div-IV/GST Refund Final/2018-19 dated 18.05.2018 of unutilized accumulated ITC amounting to Rs. 920,822/- for September 2017. iv. 30/AS/AC/Div-IV/GST Refund Final/2018-19 dated 21.05.2018 of unutilized accumulated ITC amounting to Rs. 944,569/- for October 2017. v. 31/AS/AC/Div-IV/GST Refund Final/2018-19 dated 21....

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10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

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IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

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PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

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28 May

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GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).