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GARG CANDLE WORKS vs. COMMISSIONER, DELHI GST & ANOTHER
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Vishal Sharma
Ashok Sharma
Res. Counsel
Vaishali Gupta

Petitioner / Applicant

GARG CANDLE WORKS

Respondent COMMISSIONER, DELHI GST & ANOTHER
Court Delhi High Court
State

Delhi

Date May 8, 2025
Order No.

W. P. (C) 6146/2025 & CM APPL. 27963/2025

Citation

2025(5) TAXREPLY 13282
Original Order
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ORDER

PRATHIBA M. SINGH, (ORAL) 1. This hearing has been done through hybrid mode. 2. The present Petition has been filed by the Petitioner-Garg Candle Works under Article 226 and 227 of the Constitution of India inter alia seeking to set aside the order dated 6th September, 2024 (hereinafter ‘impugned order’) vide which the Petitioner’s GST registration was cancelled. 3. The brief background of the case is that the Petitioner was registered with GST No. 07ARNPG2347QlZ8 since 1st July, 2017. He had applied for cancellation of the registration on 15th May, 2023, thereafter, a notice was issued on 14th June, 2023 by which the following details were sought: “This is with reference to your Cancellation application filed vide ARN AA070523050195F Dated - 15/05/2023 The Department has examined your application and is not satisfied with it for the following reasons: 1. Cancellation Details - Others (Please specify) - File P/L account as on date of closu....

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10 Jun

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

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☑ 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)].

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

20 Jun

☑ Monthly | GSTR-3B

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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)
 
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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).