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DAMANPREET SINGH (PROP. M/S. ACE ENTERPRISES) vs. UNION OF INDIA & ANOTHER
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Nitin Gulati
Reena Gandhi
Res. Counsel
K.g. Gopalakrishnan
Sumit K. Batra
Nisha Mohandas

Petitioner / Applicant

DAMANPREET SINGH (PROP. M/S. ACE ENTERPRISES)
Respondent UNION OF INDIA & ANOTHER
Court Delhi High Court
State

Delhi

Date May 7, 2025
Order No.

W. P. (C) 420/2025 & CM APPL. 2093/2025

Citation

2025(5) TAXREPLY 13326
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 by the Petitioner – Damanpreet Singh (Prop. M/S Ace Enterprises) under Article 226 of the Constitution of India challenging the Show Cause Notice dated 4th December, 2023 (hereinafter, ‘the SCN’) issued by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘Sales Tax Officer’) as also the consequent order dated 6th April, 2024 passed by the Sales Tax Officer (hereinafter, ‘the impugned order’). 3. The petition also challenges the vires of Notification No. 56/2023-Central Tax dated 28th December, 2023 (hereinafter ‘impugned notification’). 4. The validity of the impugned notifications was under consideration before this Court in a batch of petitions with the lead petition being W.P.(C) 16499/2023 titled ‘DJST Traders Pvt. Ltd. vs. Union of India and Ors.’. In the ....

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GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

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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)].

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IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

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☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

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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 
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(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

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GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).