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BAWA TOYS vs. THE ADDITIONAL COMMISSIONER OF GST
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
HARISH VAIDYANATHAN SHANKAR
Pet. Counsel
Chinmaya Seth
A. K. Seth
Palak Mathur
Res. Counsel
Anushree Narain
Ankit Kumar

Petitioner / Applicant

BAWA TOYS
Respondent THE ADDITIONAL COMMISSIONER OF GST
Court Delhi High Court
State

Delhi

Date Mar 5, 2025
Order No.

W. P. (C) 2799/2025 & CM APPL. 13323/2025 (Stay)

Citation

2025(3) TAXREPLY 12684
Original Order
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ORDER

ORDER CM APPL. 13324/2025 (Ex.) & CM APPL. 13325/2025 (Ex.) Allowed, subject to all just exceptions. The applications are disposed of. W.P.(C) 2799/2025 & CM APPL. 13323/2025 (Stay) 1. The writ petitioner impugns the Order-in-Original dated 24 January 2025. From the disclosures which are made herein, we find that pursuant to the Show Cause Notice [“SCN”] which was issued on 01 August 2024 and the subsequent SCN dated 03 August 2024, the petitioner had filed a detailed reply on 15 October 2024. The petitioner had also approached this Court by way of W.P.(C) 14863/2024 seeking consolidation of the aforenoted SCN proceedings. Pursuant to the orders passed on that writ petition, a common reply was thereafter filed on 20 November 2024. 2. However, and as we read the order impugned it is ex facie apparent that not only has the competent authority failed to notice or engage with the reply which was submitted, it has proceeded on the premise that ....

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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).