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

CHEGG INDIA PVT. LTD. vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
AMIT SHARMA
Pet. Counsel
Yogendra Aldak
Agim Arora
Purvi Sinha
Res. Counsel
Aditya Singla
Ritwik Saha
Umang Mishra

Petitioner / Applicant

CHEGG INDIA PVT. LTD.
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date Dec 20, 2024
Order No.

W. P. (C) 1062/2024 & CMAPPL. 4433/2024

Citation

2024(12) TAXREPLY 11930
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner-Chegg India Pvt. Ltd. under Article 226 of the Constitution of India challenging various impugned orders passed by Respondent No.2-Additional Commissioner, CGST, Appeals-1, Delhi on different dates. The impugned orders are categorised as under: i. Order in Appeal No. 105 to 115 dated 18th April, 2023 (hereinafter ‘OIA No. 105 to 115’) ii. Order in Appeal No. 131 dated 28th April, 2023 (hereinafter ‘OIA No. 131’) iii. Order in Appeal No. 132 dated 28th April, 2023 (hereinafter ‘OIA No. 132’) 3. These appeals arise from various refund applications filed by the Petitioner before the Respondent No.3-Assistant Commissioner CGST (hereinafter ‘Proper Officer’) claiming the accumulated input credit for the months of May, 2019 to December, 2019 and January, 2020 to M....

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).