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GRAND AUTO CAPITAL THROUGH ITS PARTNER ABHINAV RISHI vs. COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ANOTHER
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
HARISH VAIDYANATHAN SHANKAR
Pet. Counsel
Rajesh Mahna
Ramanand Roy
Mayank Kouts
Res. Counsel
Avishkar Singhvi
Naved Ahmed
Vivek Kr. Singh

Petitioner / Applicant

GRAND AUTO CAPITAL THROUGH ITS PARTNER ABHINAV RISHI
Respondent COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ANOTHER
Court Delhi High Court
State

Delhi

Date Jan 10, 2025
Order No.

W. P. (C) 242/2025

Citation

2025(1) TAXREPLY 13459
Original Order
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ORDER

ORDER CM APPL. 1157/2025 (Ex.) Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 242/2025 1. The writ petitioner assails the validity of the final order dated 27 July 2024 in terms of which its Goods and Services Tax (GST) registration came to be cancelled with retrospective effect from 01 April 2022. 2. It becomes pertinent to note that the proceedings had come to be initiated pursuant to a Show Cause Notice (SCN) dated 16 May 2024. That notice embodied no intent or disclosure of the respondents contemplating cancellation from a retrospective date. 3. We had in this regard and bearing in mind the power which Section 29 of the Central Goods and Services Tax Act, 2017 (CGST) confers upon the respondents to cancel registration from a retrospective date, in Riddhi Siddhi Enterprises vs. Commissioner of Goods and Services Tax (CGST), South Delhi & Anr.4 held as follows: “5. As is m....

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

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

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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).