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MHJ METALTECHS PRIVATE LIMITED THROUGH ITS DIRECTOR SH. MANISH KUMAR SINGH AND M/S. METAL TECHS (THROUGH ITS KARTA SH. MOHIT JAIN) vs. CENTRAL GOODS AND SERVICES TAX DELHI SOUTH.
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Anurag Ahluwalia
Res. Counsel
Atul Tripathi
Gaurav Mani Tripathi

Petitioner / Applicant

MHJ METALTECHS PRIVATE LIMITED THROUGH ITS DIRECTOR SH. MANISH KUMAR SINGH AND M/S. METAL TECHS (THROUGH ITS KARTA SH. MOHIT JAIN)
Respondent CENTRAL GOODS AND SERVICES TAX DELHI SOUTH.
Court Delhi High Court
State

Delhi

Date May 22, 2025
Order No.

W. P. (C) 5771/2025, W. P. (C) 5815/2025

Citation

2025(5) TAXREPLY 13446
Original Order
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPLs. 26345/2025 & 26547/2025 (exemption) 2. Allowed, subject to all just exceptions. The applications stand disposed W.P.(C) 5771/2025 & CMAPPLs. 26344/2025 & 26546/2025 3. The present petitions have been filed by the Petitioners under Article 226 of the Constitution of India challenging, inter alia, the impugned order dated 03rd February, 2025 (hereinafter, ‘the impugned order’) wherein a demand has been raised against the Petitioners on the ground of availment of fraudulent Input Tax Credit (hereinafter, ‘ITC’). 4. As per the show cause notice dated 01st August, 2024 (hereinafter, ‘SCN’) and impugned order dated 03rd February, 2025, one individual Sh. Mohit Jain is alleged to have orchestrated a network of various suppliers and got generated goods less invoices in order to fraudulently avail ITC. Searches were conducted at var....

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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).