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DELHI METRO RAIL CORPORATION LTD vs. THE COMMISSIONER (APPEALS-II) & ANOTHER
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Rhea Verma
Kavita Chaturvedi
Res. Counsel
Aditya Singla,
Shreya Lamba
Arya Suresh

Petitioner / Applicant

DELHI METRO RAIL CORPORATION LTD

Respondent THE COMMISSIONER (APPEALS-II) & ANOTHER
Court Delhi High Court
State

Delhi

Date May 21, 2025
Order No.

W. P. (C) 10635/2022

Citation

2025(5) TAXREPLY 13493

Original Order
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ORDER

JUDGEMENT PRATHIBA M. SINGH, J. 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner-Delhi Metro Rail Corporation (hereinafter, referred to as ‘DMRC’) under Article 226 of the Constitution of India challenging the impugned orders dated 03rd March, 2021 and 18th May, 2021, vide which applications for refund filed by the Petitioner have been rejected. 3. The brief background of the case is that there was a rental agreement dated 08th May, 2015 entered into between DMRC and M/s Kamal Sponge Steel and Power Limited (hereinafter, ‘KSSPL’), under which disputes had arisen and the same was referred to conciliation. The said dispute was resolved finally and the resolution is evident from the following two documents. ● The Minutes dated 09th October, 2020 and, ● The Conciliation Agreement dated 03rd August, 2021. Pursuant to the settlement entered into between the parties, the payme....

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10 Jul

☑ Monthly | GSTR-7

GSTR-7 for the m/o June 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o June 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jul

☑ Monthly | GSTR-1

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

13 Jul

☑ Quarterly | GSTR-1

GSTR-1 for the Quarter Apr - June 2025 (For QRMP Taxpayers) - Notification No. 83/2020 - CT

☑ Monthly | GSTR-5

GSTR-5 for the m/o June 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o June 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

18 Jul

☑ Quarterly | CMP-08

CMP-08 for Quarter Apr - June 2025 (For Composite Taxpayers - Rule 62).

20 Jul

☑ Monthly | GSTR-3B

GSTR-3B for the m/o June 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

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

22 Jul

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Apr - June 2025 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.  

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Jul

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Apr - June 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

28 Jul

☑ Monthly | GSTR-11

GSTR-11 for the m/o June 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Jul

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter July - Sep 2025 (Rule 61A)