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

JAI GURU SUDARSHAN ENTERPRISES vs. DELHI STATE GOODS AND SERVICES TAX & ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Jitin Singhal
Pravesh Bahuguna
Megha
Res. Counsel
Rajeev Aggarwal
Shubham Goel

Petitioner / Applicant

JAI GURU SUDARSHAN ENTERPRISES

Respondent DELHI STATE GOODS AND SERVICES TAX & ANOTHER
Court Delhi High Court
State

Delhi

Date Jul 18, 2024
Order No.

W. P. (C) 9673/2024 & CM APPL. 39749-50/2024

Citation

2024(7) TAXREPLY 10311
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 the order dated 06.03.2024 (hereafter the impugned order), whereby the petitioner’s Goods and Services Tax (GST) registration was cancelled. The impugned order was passed pursuant to the Show Cause Notice dated 07.08.2023 (hereafter the impugned SCN). 4. The Proper Officer had issued the impugned SCN proposing to cancel the petitioner’s GST registration. The only reason stated in the impugned SCN for proposing to cancel the GST registration reads as under: - “1 Rule 21(e)-person avails ITC in violation of the provisions of section 16 of the Act or the rules made thereunder” 5. The petitioner was called upon to respond to the impugned SCN within a period of seven working days from the date of the impugned SCN and was also directed to appear in person before the Proper....

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
5
Jul
S
M
T
W
T
F
S
10 Jul

☑ Monthly | GSTR-7

GSTR-7 for the m/o June 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o June 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jul

☑ Monthly | GSTR-1

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

13 Jul

☑ Quarterly | GSTR-1

GSTR-1 for the Quarter Apr - June 2025 (For QRMP Taxpayers) - Notification No. 83/2020 - CT

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

GSTR-6 for the m/o June 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

18 Jul

☑ Quarterly | CMP-08

CMP-08 for Quarter Apr - June 2025 (For Composite Taxpayers - Rule 62).

20 Jul

☑ Monthly | GSTR-3B

GSTR-3B for the m/o June 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

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

22 Jul

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Apr - June 2025 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.  

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Jul

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Apr - June 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

28 Jul

☑ Monthly | GSTR-11

GSTR-11 for the m/o June 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Jul

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter July - Sep 2025 (Rule 61A)