Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

EMPIRE STEEL HOLDINGS THROUGH PROPRIETOR MRS. AKRITI MISHRA vs. UNION OF INDIA AND OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

VIVEK RUSIA
GAJENDRA SINGH
Pet. Counsel
Vashistha Narayan Dubey
Res. Counsel
Prasanna Prasad

Petitioner / Applicant

EMPIRE STEEL HOLDINGS THROUGH PROPRIETOR MRS. AKRITI MISHRA
Respondent UNION OF INDIA AND OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Apr 24, 2025
Order No.

Writ Petition No. 31219 of 2024

Citation

2025(4) TAXREPLY 13059
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER PER: JUSTICE VIVEK RUSIA 01. The petitioner has filed the present petition being aggrieved by an order dated 29.05.2023 passed by the Superintendent Officer (respondent No.5), an order dated 03.08.2023 passed by Deputy Commissioner (respondent No.4), an order dated 25.04.2024 passed by Joint Commissioner (respondent No.3) and show-cause notice dated 25.07.2024 issued by Joint Commissioner (respondent No.3). The facts of the case in short are as under: 02. The petitioner is a proprietorship firm engaged in the trading of taxable goods i.e. flat-rolled products of iron or non-alloy steel. The petitioner is registered with the GST bearing GSTIN No.23BNQPM0072E1Z7 w.e.f. 03.10.2017. Mrs. Akriti Mishra is a proprietor of the firm handling the business with the assistance of her husband Mr. Ashutosh Tiwari. As per records of the respondents, the registered office of the firm is situated at the 1st Floor, Orbit Mall, A.B. Road, Indore - 452001 (M.P.). According t....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
1
May
S
M
T
W
T
F
S
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)].

☑ Monthly | IFF

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

☑ Monthly | PMT-06

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 -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

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

☑ Monthly | GSTR-11

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