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MAHAVIR METAL HOUSE vs. ADDITIONAL COMMISSIONER, CGST, DELHI NORTH
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Pranay Jain
Res. Counsel
Anushree Narain
Ankit Kumar

Petitioner / Applicant

MAHAVIR METAL HOUSE
Respondent ADDITIONAL COMMISSIONER, CGST, DELHI NORTH
Court Delhi High Court
State

Delhi

Date May 30, 2025
Order No.

W. P. (C) 8280/2025 & CM APPL. 36074/2025

Citation

2025(5) TAXREPLY 13561
Original Order
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ORDER

ORDER PER 1. This hearing has been done through hybrid mode. CM APPL. 36073/2025 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 8280/2025 & CMAPPL. 36074/2025 3. The present petition has been filed by the Petitioner-M/s Mahavir Metal House under Article 226 of the Constitution of India, inter alia, challenging the Order-in-Original bearing no. 98/ADC/D.N./Shaukat Ali Nurvi/2024-25 dated 01st February, 2025 (hereinafter, ‘the impugned order’). Vide the impugned order, demands and penalties have been raised against the Petitioner. The impugned order arises out of Show Cause Notice dated 11th June, 2024 (hereinafter, ‘the SCN’). 4. The allegations raised by the Department against the Petitioner entity in the said SCN is that the Petitioner entity fraudulently availed Input Tax Credit (hereinafter, ‘ITC’). The ITC which was availed by the Petitioner entity was to the tune of Rs. 2,38,062....

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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).