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G.S. INDUSTRIES vs. COMMISSIONER OF CENTRAL TAX AND GST DELHI WEST
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Siddharth Malhotra
Res. Counsel
Aakarsh Srivastava
Anand Pandey
Anugya Gupta

Petitioner / Applicant

G.S. INDUSTRIES
Respondent COMMISSIONER OF CENTRAL TAX AND GST DELHI WEST
Court Delhi High Court
State

Delhi

Date May 20, 2025
Order No.

W. P. (C) 7485/2024 & CMAPPL. 31186/2024

Citation

2025(5) TAXREPLY 13486
Original Order
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ORDER

JUDGMENT PRATHIBA M. SINGH, J. 1. This hearing has been done through hybrid mode. CM APPL. 31186/2024 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 7485/2024 3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India challenging the impugned Order-in-Appeal dated 12th February, 2024 by which part interest on the refund claim of the Petitioner was rejected. 4. The brief background is that the Petitioner had filed two refund applications on 4th July, 2019 and 9th July, 2019 and had claimed a refund of a sum of Rs.23,10,333/- and Rs.14,46,417/- respectively. The deficiency memos were issued to the Petitioner in FORM GST RFD-03 on 29th November, 2019 to which the Petitioner filed a reply on 27th January, 2020. Acknowledgements under FORM GST RFD-02 were generated on 11th February, 2020. However, despite the said acknowledgements, the refund was not granted with inte....

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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).