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

METALAX INDUSTRIES vs. ADDITIONAL COMMISSIONER AND ANOTHER
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Vibhooti Malhotra
Bhuvnesh Satija
Udit Sharma
Res. Counsel
Monica Benjamin
Nancy Jain
Anurag Ojha

Petitioner / Applicant

METALAX INDUSTRIES

Respondent ADDITIONAL COMMISSIONER AND ANOTHER
Court Delhi High Court
State

Delhi

Date May 14, 2025
Order No.

W. P. (C) 6397/2025 & CM APPL. 29202/2025, CM APPL. 29203/2025

Citation

2025(5) TAXREPLY 13412
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

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

ORDER

ORDER PER 1. This hearing has been done through hybrid mode. CM APPL. 29203/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 6397/2025 & CMAPPL. 29202/2025 3. The present petition has been filed by the Petitioner- Metalax Industries under Article 226 of the Constitution of India, inter alia, assailing the Orderin- Original bearing no. 10/CGST/ADC(SKJ)/2024-2025 dated 3rd February, 2025 (hereinafter, ‘impugned order’) and impugned Form being DRC-07 dated 5th February, 2025 passed by the Respondent No.1- Additional Commissioner (Adjudication Authority), Central Tax (Goods &Service Tax), Delhi West Commissionerate. 4. A Show Cause Notice (hereinafter, ‘SCN’) was issued to the Petitioner by Respondent No. 2- Directorate General Goods & ServiceTax Intelligence, Gurugram Zonal Unit on 31st August, 2022 in respect of the wrongful availment of Input Tax Credit (hereinafter, &lsquo....

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
9
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).