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ANKUR AGARWAL vs. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ANOTHER
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
---
Res. Counsel
Samiksha Godiyal
B. D. Rao Kundan

Petitioner / Applicant

ANKUR AGARWAL

Respondent CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ANOTHER
Court Delhi High Court
State

Delhi

Date May 6, 2025
Order No.

W. P. (C) 5414/2025

Citation

2025(5) TAXREPLY 13233
Original Order
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The Petitioner has been compelled to approach this Court under Article 226 of the Constitution of India, inter alia, seeking some mechanism for filing an undertaking for the purpose of re-crediting the rejected refund amount. 3. The brief background is that the Petitioner runs a sole proprietorship firm by the name M/s Safecon Lifesciences and is engaged in exports of Veterinary medicines. The Petitioner was tagged as ‘Risky Exporter’ by the Directorate General of Analytics and Risk Management (hereinafter, ‘DGARM’), leading to the withholding of their Integrated Goods and Services Tax (hereinafter, ‘IGST’) refunds, which resulted in various refund applications filed by the Petitioner not being processed. The Petitioner is registered with Uttarakhand Goods and Services Tax (hereinafter, ‘GST’) Commissionerate at Rudrapur with GSTIN-05AHQPA311....

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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).