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GOYAL TRADING CO vs. UNION OF INDIA AND OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

VIVEK RUSIA
GAJENDRA SINGH
Pet. Counsel
Sudhir Malhotra
Vishal Lashkari
Res. Counsel
Prasanna Prasad

Petitioner / Applicant

GOYAL TRADING CO

Respondent UNION OF INDIA AND OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date May 20, 2025
Order No.

WRIT PETITION No. 15428 of 2025 WITH WRIT PETITION No. 15424 of 2025 WRIT PETITION No. 15425 of 2025 WRIT PETITION No. 15427 of 2025

Citation

2025(5) TAXREPLY 13468
Original Order
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ORDER

ORDER Per : Justice Vivek Rusia Since the subject matter of these writ petitions is identical in nature, with the joint request of the parties, they are analogously heard and being decided by this common order. For the sake of convenience, facts of Writ Petition No.15428 of 2025 are being taken into consideration as under:- 01. The petitioner has filed the present petition under Article 226 of the Constitution of India challenging the order date 19.12.2024, i.e. an order in original passed by the Additional Commissioner, office of Principal Commissioner of Central Goods & Service Tax and Central Excise, Bhopal pertaining to Tax Period – 2017 – 18 to 2018 – 19, whereby the recovery of Input Tax Credit (ITC), interest and penalty have been imposed on the petitioner and other noticees. 02. An investigation was conducted by DGGI, Bhopal Unit against M/s R.A. Enterprises on intel of availing the fake/bogus ITC and passing on the same to its various r....

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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).