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KOREA MARINE TRANSPORT CO LTD vs. SALES TAX OFFICER CLASS II AVATO WARD 204 & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Pulkit Verma
Res. Counsel
K.g. Gopalakrishnan
Sumit K. Batra
Nisha Mohandas

Petitioner / Applicant

KOREA MARINE TRANSPORT CO LTD
Respondent SALES TAX OFFICER CLASS II AVATO WARD 204 & OTHERS
Court Delhi High Court
State

Delhi

Date May 7, 2025
Order No.

W. P. (C) 323/2025 & CM APPL. 1540/2025

Citation

2025(5) TAXREPLY 13336
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 – Korea Marine Transport Co. Ltd. under Articles 226 of the Constitution of India inter alia challenging the following: (i) The impugned order dated 30th December, 2023 passed by the Office of Sales Tax Officer Class II/AVATO Jurisdiction, Ward 204, Delhi; (ii) Notification No. 9/2023-Central Tax dated 31st March, 2023, and; (iii) Notification No. 9/2023-State Tax dated 22nd June, 2023. 3. The said notifications are challenged on the ground that the same are ultra vires to the Central Goods and Service Tax Act, 2017 and Delhi Goods and Service Tax Act, 2017. 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) 16499/2023 titled ‘DJST Traders Pvt. Ltd. vs. Union of India and Ors.’. In the said batch ....

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

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

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

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☑ 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)].

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

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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

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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 -  

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(Notification No.85/2020 - CT)
 
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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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GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).