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K.S. IMPEX LTD. vs. THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ANOTHER
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Virag Tiwari
Ramashish
Res. Counsel
---

Petitioner / Applicant

K.S. IMPEX LTD.
Respondent THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ANOTHER
Court Delhi High Court
State

Delhi

Date May 7, 2025
Order No.

W. P. (C) 963/2025 & CM APPL. 4780/2025

Citation

2025(5) TAXREPLY 13395
Original Order
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present writ petition has been filed on behalf of the Petitioner-K.S. Impex Ltd. under Article 226/227 of the Constitution of India inter alia challenging the following: (i) Impugned order dated 12th April, 2024 passed in form GST DRC-07 by Sales Tax Officer Class II/AVATO, Ward 55, Delhi (hereinafter, ‘Sales Tax Officer’); (ii) Show Cause Notice dated 5th December, 2023 (hereinafter, the ‘show Cause Notice’) issued in Form GST DRC-01 by the Sales Tax Officer; (iii) Notification No. 9/2023-Central Tax dated 31st March, 2023; (iv) Notification No. 56/2023-Central Tax dated 28th December, 2023, and; (v) Notification No. 56/2023-State Tax dated 11th July, 2024. 3. 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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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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