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MERCEDES-BENZ INDIA PVT. LTD.& ANOTHER vs. UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

B.P. COLABAWALLA
FIRDOSH P. POONIWALLA
Pet. Counsel
Prasad Paranjape
Kumar Harshvardhan
Dhruvi Shah
Res. Counsel
Jitendra Mishra
Mamta Omle
Rupesh Dubey

Petitioner / Applicant

MERCEDES-BENZ INDIA PVT. LTD.& ANOTHER
Respondent UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Apr 29, 2025
Order No.

WRIT PETITION NO. 5208 OF 2025

Citation

2025(4) TAXREPLY 13203
Original Order
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ORDER

P.C. 1. Heard the learned Counsel for the parties. 2. Rule. Rule is made returnable forthwith at the request of and with the consent of the learned Counsel for the parties and heard finally. 3. This Petition challenges Order-in-Original dated 21st January, 2025 along with Rectification Order dated 13th March, 2025. Petitioner No. 1 is, inter alia, engaged in the manufacture and trading of passenger cars of various models and variants of the Mercedes-Benz brand falling under Chapter Heading 8703 of the Customs Tariff Act, 1975, as made applicable to assessment under relevant legislative provisions under the Central Goods and Service Tax Act, 2017 ("CGST Act"). Petitioner No. 2 is an employee of Petitioner No. 1. 4. The Petitioners were issued Show Cause Notice dated 9th December, 2022 by which it was alleged that Petitioner No. 1 has short-paid Compensation Cess leviable under the Goods and Services (Compensation to States), Act, 2017 read with Notification ....

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GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

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GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

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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

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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)
 
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☑ Monthly | GSTR-11

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

30 Jun

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GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).