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GRILLED ROTI vs. COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANOTHER
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Vijay Gupta
Rahul Gupta
Res. Counsel
Vaishali Gupta

Petitioner / Applicant

GRILLED ROTI
Respondent COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANOTHER
Court Delhi High Court
State

Delhi

Date May 7, 2025
Order No.

W. P. (C) 5926/2025 & CMAPPL. 26965/2025

Citation

2025(5) TAXREPLY 13334
Original Order
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner – M/s Grilled Roti through its proprietor Mr. Atul Jain under Article 226 of the Constitution of India challenging the show cause notice dated 25th September, 2023 (hereinafter, ‘the SCN’) issued by the Department of Trade and Taxes, GNCTD, pertaining to the Financial Year 2017-18, as also the consequent order dated 22nd December, 2023 passed by the office of Sales Tax Officer Class II/ AVATO (hereinafter, ‘the impugned order’). 3. The petition also challenges the vires of Notification No. 9/2023-Central Tax dated 31st March, 2023 as also the Notification No. 9/2023-State Tax dated 22nd June, 2023 (hereinafter ‘impugned notifications’). 4. The validity of the impugned notifications was under consideration before this Court in a batch of petitions with the lead petition being W.P.(C) 164....

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

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

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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).

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Taxpayers have a choice to pay tax either, as per -  

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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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