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

OHMI INDUSTRIES ASIA PRIVATE LIMITED vs. ASSISTANT COMMISSIONER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Sparsh Bhargava
Res. Counsel
Anish Roy

Petitioner / Applicant

OHMI INDUSTRIES ASIA PRIVATE LIMITED
Respondent ASSISTANT COMMISSIONER
Court Delhi High Court
State

Delhi

Date Mar 29, 2023
Order No.

W.P.(C) 6838/2022

Citation

2023(3) TAXREPLY 7224
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

VIBHU BAKHRU, J. 1. The petitioner has filed the present petition impugning an order dated 30.09.2021 (Order-in-Appeal No. 342/JC/Central Tax/Appl-I/Delhi/2020) rejecting the petitioner’s appeal against an order dated 26.11.2019 (Order-in-Original No.151/DIV-NP/GST/REFUND /2019-20). Although the petitioner has statutory right of an appeal to the Appellate Tribunal, the petitioner cannot avail the same as the Appellate Tribunal has not been constituted. 2. In view of the above, this Court considers it apposite to entertain the present petition. 3. The controversy involved in the present petition relates to whether denial of integrated tax is justified on the ground that the petitioner is an intermediary. 4. The petitioner is a company incorporated in India and provides services to an affiliated entity, OHMI Industries Ltd., Japan (hereafter ‘OHMI, Japan’). The petitioner had entered into two separate agreements with OHMI Japan, one for rendering Busi....

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
20
Jun
S
M
T
W
T
F
S
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).