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

AARN IRON AND STEEL PRIVATE LIMITED vs. GST OFFICER WARD 64 NEW DELHI & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
AMIT SHARMA
Pet. Counsel
Kumar Bhaskar
Res. Counsel
Piyush Beriwal
Sandip Munian
Jyotsna Vyas

Petitioner / Applicant

AARN IRON AND STEEL PRIVATE LIMITED

Respondent GST OFFICER WARD 64 NEW DELHI & OTHERS
Court Delhi High Court
State

Delhi

Date Dec 24, 2024
Order No.

W. P. (C) 17631/2024, CM APPL. 74939/2024 & CM APPL. 74940/2024

Citation

2024(12) TAXREPLY 11940
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 PER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed under Article 226 and 227 of the Constitution of India seeking issuance of a writ in the nature of mandamus directing waiver from payment of the mandatory statutory pre-deposit of 10% of the disputed tax amount under Section 107 of the Central Goods & Services Tax Act, 2017 (hereinafter referred to as “CGST Act”) in order to enable the Petitioner to file an appeal against the orders dated 29th August, 2024 and 19th November, 2024. 3. The brief facts are that a Show Cause Notice was issued by the GST Department on 20th May, 2024, (hereinafter referred to as “the SCN”) seeking recoveries of excess Input Tax Credit (ITC) for the Financial Year 2019-20 along with penalty and interest thereto, on the following three aspects: a) Excess claim of ITC on account of non-conciliation of information; b) ITC claimed on commodities/services not eligib....

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
10
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).