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KEI INDUSTRIES LIMITED vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
V. Lakshmikumaran
Yogendra A.
Kund Kapoor
Res. Counsel
Kshitij Chhabra
Shlok Chandra
Ujjwal Jain

Petitioner / Applicant

KEI INDUSTRIES LIMITED
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date May 22, 2025
Order No.

W. P. (C) 6919/2025 & CMAPPL. 31310/2025

Citation

2025(5) TAXREPLY 13506
Original Order
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ORDER

1. This hearing has been done through hybrid mode. CM APPL. 31311/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 6919/2025 & CMAPPL. 31310/2025 3. The present petition has been filed by the Petitioner – M/s Kei Industries Limited under Article 226 of the Constitution of India, inter alia, assailing the Order-in-Original bearing No. DE/GST/ADC(JR)/219/2024-25 dated 31st January, 2025 passed by the Adjudicating Authority i.e. Additional Commissioner, Central GST, Delhi East. 4. The short question that arises in the present petition is whether any payment of Integrated Goods and Services Tax (hereinafter, ‘IGST’) was required in respect of those expenses which were incurred by the Petitioner but were not cross-charged with the other entities. 5. Mr. V. Lakshmikumaran, ld. Counsel for the Petitioner relies upon the Circular No. 199/11/2023-GST dated 17th July, 2023 issued by the Central B....

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10 Jun

☑ Monthly | GSTR-7

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

☑ Monthly | GSTR-8

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

11 Jun

☑ Monthly | GSTR-1

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

13 Jun

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

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).