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

PRIME STEEL INDUSTRIES PVT. LTD. vs. STATE OF H.P AND ANOTHER
(Himachal Pradesh High Court)

Hon'ble Judges:

TARLOK SINGH CHAUAN,
SUSHIL KUKREJA
Pet. Counsel
Shrawan Dogra
Manik Sethi
Res. Counsel
Navlesh Verma
Sharmila Patial
Vijay K. Arora

Petitioner / Applicant

PRIME STEEL INDUSTRIES PVT. LTD.
Respondent STATE OF H.P AND ANOTHER
Court Himachal Pradesh High Court
State

Himachal Pradesh

Date May 1, 2025
Order No.

CWP No. 616 of 2025

Citation

2025(5) TAXREPLY 13170
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

ORDER Tarlok Singh Chauhan, Judge ( Oral ) The petitioner being aggrieved by the initiation of parallel proceedings by respondent No.1 as well as respondent No.2 by virtue of notice issued under Section 70 of the Central Goods and Services Tax Act, 2017, has approached this Court by filing the instant petition for grant of the following substantive relief:- “A) A writ in the nature of mandamus or any other appropriate writ to quash and set aside the summons dated 13.12.2024 (Annexure P-8), issued by the Respondent no. 2 and consequential action of blocking the credit ledger of the petitioner on 01.01.2025 on the GST Portal on dated 01.01.2025 (Annexure P-10) & 06.01.2025 (Annexure P-14) as the same are without jurisdiction and in the teeth of Section 6(2)(b) of the Central Goods and Service Tax Act 2017.” 2. On 17.03.2025, the Court passed the following order : - “Even though the State has filed instructions dated 15.3.2025, however we are o....

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).