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BAGGA LINK MOTORS LIMITED vs. COMMISSIONER STATE GOODS AND SERVICES TAX DELHI & ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Ruchir Bhatia
Abhishek Anand
Res. Counsel
Rajeev Aggarwal
Shubham Goel

Petitioner / Applicant

BAGGA LINK MOTORS LIMITED
Respondent COMMISSIONER STATE GOODS AND SERVICES TAX DELHI & ANOTHER
Court Delhi High Court
State

Delhi

Date Jul 31, 2024
Order No.

W. P. (C) 10520/2024 & CM APPL. 43236/2024

Citation

2024(7) TAXREPLY 11338
Original Order
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ORDER

ORDER 1. Issue notice. 2. Learned counsel for the respondents accept notice. 3. The petitioner has filed the present petition impugning the order dated 22.04.2024 (hereafter the impugned order) passed by the Adjudicating Authority under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) / Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act), whereby the Adjudicating Authority confirmed a demand of ₹8,37,39,686/- (Rupees Eight Crores Thirty Seven Lakhs Thirty Nine Thousand Six Hundred and Eighty Six) including interest and penalty. 4. The impugned order was passed pursuant to a Show Cause Notice dated 31.01.2024 (hereafter the SCN), whereby the Adjudicating Authority had proposed to raise a demand on account of non-reversal of Input Tax Credit (ITC) in respect of exempted supplies. 5. The petitioner had responded to the SCN. In addition to referring to the various provisions of the law, the petitioner has also conteste....

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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).