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AUSHTA ENTERPRISES vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Sanjeev Anand
Madhumita Singh
Res. Counsel
Vinay Yadav
Kamna Behrani
Ansh Kalra

Petitioner / Applicant

AUSHTA ENTERPRISES
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date May 21, 2025
Order No.

W. P. (C) 6786/2025

Citation

2025(5) TAXREPLY 13456
Original Order
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed under Article 226 of the Constitution of India challenging the order dated 4th February, 2025 (hereinafter ‘impugned order’). The petition has been filed by M/s Aushta Enterprises through Mr. Manish Kapil who is the Manager of the Petitioner. The challenge is on the grounds that there has been a breach of the Principles of Natural Justice as: i) the Show Cause Notice (hereinafter ‘SCN’) has not been served upon the Petitioner; ii) No hearing notices have been served upon the Petitioner. 3. Yesterday i.e., 20th May, 2025 the matter was listed, and the same was adjourned for today to enable the ld. Counsel for the Department to obtain instructions as to the manner in which and the hearing notices have been served. 4. Mr. Anurag Ojha, ld. Senior Standing Counsel has handed over the email and the communications which have ....

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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).