Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

GURUJI ENTERPRISES vs. PRINCIPAL COMMISSIONER DELHI GOODS AND SERVICES TAX & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Sumit K Batra
Manish Khurana
Priyanka Jindal
Res. Counsel
Rajeev Aggarwal
Shubham Goel

Petitioner / Applicant

GURUJI ENTERPRISES
Respondent PRINCIPAL COMMISSIONER DELHI GOODS AND SERVICES TAX & OTHERS
Court Delhi High Court
State

Delhi

Date Sep 2, 2024
Order No.

W. P. (C) 12122/2024 & CM APPL. 50448/2024

Citation

2024(9) TAXREPLY 10751
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel for the respondents accepts notice. 3. The petitioner has filed the present petition, inter alia, impugning an order dated 10.05.2022 (hereafter the impugned cancellation order) passed by respondent no.2, whereby the petitioner’s Goods and Services Tax (GST) registration was cancelled with retrospective effect from 01.07.2017. The petitioner also impugns the Show Cause Notice dated 02.12.2021 (hereafter the impugned SCN) pursuant to which the impugned cancellation order was passed. 4. The petitioner states that it is a registered partnership firm and was registered under the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act). The petitioner was assigned the Goods and Services Tax Identification Number (GSTIN) – 07AAMFG9272A1ZC. 5. The petitioner claims that its business suffered on account of the outbre....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
17
Jun
S
M
T
W
T
F
S
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).