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CHETAN ASRANI vs. THE SALES TAX OFFICER CLASS II WARD 96
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Satyarth Balajee Sinha
Divyank Dutt Dwivedi
Pratik Ranjan
Res. Counsel
Sumit K. Batra

Petitioner / Applicant

CHETAN ASRANI

Respondent THE SALES TAX OFFICER CLASS II WARD 96
Court Delhi High Court
State

Delhi

Date May 27, 2025
Order No.

W.P.(C) 7403/2025

Citation

2025(5) TAXREPLY 13524
Original Order
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL. 33193/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 7403/2025 & CM APPL. 33192/2025 (for directions) 3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India challenging the impugned order dated 30th July, 2024 by which a demand of tax to the tune of Rs. 19,31,820/-, interest of Rs. 16,14,790/- and penalty of Rs. 2,03,099/- totalling to a total sum of Rs. 37,49,709/- has been raised against the Petitioner. This order is stated to have arisen from Show Cause Notice dated 22nd May, 2024 which according to the Petitioner was never duly issued upon him. 4. The case of the Petitioner is that he had GST registration bearing reference no. 07AAIFR6992E1ZS. A notice for cancellation of the said registration was issued on 4th July, 2023 and the consequently an order cancelling ....

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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).