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VODAFONE IDEA LIMITED vs. U.T. CHANDIGARH AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

DEEPAK SIBAL
LAPITA BANERJI
Pet. Counsel
Amrinder Singh
Res. Counsel
Sourabh Goel

Petitioner / Applicant

VODAFONE IDEA LIMITED
Respondent U.T. CHANDIGARH AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date May 28, 2025
Order No.

CWP-15531-2025

Citation

2025(5) TAXREPLY 13525
Original Order
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ORDER

DEEPAK SIBAL, J. (ORAL) 1. Through the instant petition challenge is made by Vodafone Idea Limited (for short the Company) to the order dated 18.02.2025, passed by the Commercial Tax Officer (for short the CTO) demanding from the Company general sales tax, along with interest and penalty, for the tax period April 2020 to March 2021. 2. The facts, in brief, which are required to be noticed to adjudicate upon the instant petition are that through a show cause notice dated 28.11.2024 issued under Section 73 (1) of the Central Goods and Services Tax Act, 2017 (for short the CGST Act), the CTO called upon the Company to show cause as to why the Company be not required to pay tax, along with interest and penalty, so mentioned in the said show cause notice, pertaining to the financial year 2020-21. The Company filed a detailed reply through which not only facts were disputed but also legal submissions were raised. Through its reply, in terms of Section 75 (4) of the CGST Act, the C....

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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).