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EVERSUB INDIA PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS
(Delhi High Court)

Hon'ble Judges:

RAJIV SHAKDHER
TARA VITASTA GANJU
Pet. Counsel
Abhishek A Rastogi
Pratyushprava Saha
Res. Counsel
Adesh Kumar Tiwari
Vedansh Anand
Harpreet Singh

Petitioner / Applicant

EVERSUB INDIA PRIVATE LIMITED

Respondent UNION OF INDIA AND OTHERS
Court Delhi High Court
State

Delhi

Date Jul 28, 2022
Order No.

W.P.(C) 11218/2022

Citation

2022(7) TAXREPLY 6155

Original Order
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ORDER

CM No.32930/2022 1. Allowed, subject to just exceptions. W.P.(C) 11218/2022 & CM No.32929/2022[Application filed on behalf of the petitioner seeking interim relief] 2. Issue notice. 2.1 Mr. Adesh Kumar Tiwari accepts notice on behalf of respondent no.1/UOI, while Mr Harpreet Singh accepts notice on behalf of respondent nos.2 to 4, i.e., the contesting respondents. 3. With the consent of the counsel for the parties, the matter is taken up for hearing and final disposal, at this stage itself. 4. This writ petition is, essentially, directed against the summons dated 28.04.2022, issued by the respondent no.4 i.e., Superintendent, Anti-Evasion, CGST, Delhi East. 5. A perusal of the summons would show, that neither the Document Identification Number (“DIN”) has been mentioned, nor is it specified as to who was required to remain present on the date indicated in the impugned summons. 5.1 The date indicated in the summons is 05.05.2022, which ....

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10 Jun

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

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

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

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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 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
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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).