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

MAHARAJA CABLES (C/O MAXWELL LOGISTIC PVT LTD) vs. COMMISSIONER (GST) STATE TAX INODRE (M.P.) AND OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

SHEEL NAGU
VIRENDER SINGH
Pet. Counsel
Himanshu Khemuka
Res. Counsel
Naveen Dubey
Gajendra Singh

Petitioner / Applicant

MAHARAJA CABLES (C/O MAXWELL LOGISTIC PVT LTD)

Respondent COMMISSIONER (GST) STATE TAX INODRE (M.P.) AND OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Sep 2, 2022
Order No.

Writ Petition No. 6110 of 2020

Citation

2022(9) TAXREPLY 6291
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

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

ORDER

ORDER The challenge in this petition is made to the orders dated 05.09.2019 (Annexure P/6) and 27.05.2019 (Annexure P/4) passed by respondent Nos. 2, Joint Commissioner State Tax, (Appellate Authority) Bhopal Division, Bhopal and 3, State Tax Officer, Anti Evasion Bureau, Bhopal respectively. 2. The facts reveal that petitioner, a private company engaged in the business of copper cables, entered into an agreement with one M/s Bajaj Electricals Ltd. for supply of certain goods. As per the agreement, the goods had to be delivered at the factory at Bhopal. The said agreement ultimately ensued in transportation of a consignment through M/s Maxwell Logistic Pvt Ltd. by vehicle bearing registration No.DL-01-GC 3550. 3. A tax invoice was generated which reflected the destination as well as the registration number of the vehicle which has been brought on record as Annexure P/1. Thereafter, the petitioner generated E-way bill which is required to be carried along with 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 :
  Hide
7
Jun
S
M
T
W
T
F
S
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).