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M/S AGRAWAL OIL MILL vs. STATE OF M.P.
(Madhya Pradesh High Court)

Hon'ble Judges:

Pet. Counsel
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Res. Counsel
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Petitioner / Applicant

M/S AGRAWAL OIL MILL

Respondent STATE OF M.P.
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Sep 15, 2020
Order No.

W.P. 12679/2020, W.P. 12690/2020 And W.P. 12687/2020

Citation

2020(9) TAXREPLY 3348

Original Order
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ORDER

Shri Gaurav Mishra, learned counsel for petitioners in all the petitions. Shri Ankur Mody, learned Additional Advocate General for the respondents/State. Learned counsel for the rival parties are heard through video conferencing. 1. All the three petitions have been filed by the same petitioner assailing tax liability alongwith interest and penalty of different assessment years (2017-18, 2018-19 & 2019-20) as contained in the impugned order (Annexure-P/1), dated 11/8/2020 passed by respondent No.4-Assistant Commissioner State Tax, Shivpuri (M.P.). 2 For facility of reference, facts attending W.P.12679/20 are being considered for adjudication. 3. Learned counsel for petitioner submits that though remedy of statutory appeal is available to petitioner against the impugned order (P/1) but since all the impugned orders have been passed in flagrant violation of principles of natural justice in as much as denial of supply of copies/extracts of the seized documents, ....

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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)].

☑ 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)).