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MATRIX CELLULAR (INTERNATIONAL) SERVICES PVT LTD. vs. THE PRINCIPAL COMMISSIONER STATE TAX DELHI & ANOTHER
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Anurag Soan
Akshay Saxena
Rituraj
Res. Counsel
K.g. Gopalakrishnan
Nisha Mohandas
Kunwar Raj Singh

Petitioner / Applicant

MATRIX CELLULAR (INTERNATIONAL) SERVICES PVT LTD.

Respondent THE PRINCIPAL COMMISSIONER STATE TAX DELHI & ANOTHER
Court Delhi High Court
State

Delhi

Date May 20, 2025
Order No.

W. P. (C) 5088/2024 & CM APPL. 30873/2025

Citation

2025(5) TAXREPLY 13504
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 under Article 226 of the Constitution of India seeks directions against the Respondents for grant of refund of Rs. 3,39,79,974/- along with applicable interest in relation to the refund application dated 12th April, 2018 bearing ARN:770704180207738 3. The brief background of the case is that the Petitioner obtained the GST registration as Input Service Distributor (hereinafter ‘ISD’) on 10th July, 2017. According to the Petitioner, it had inadvertently deposited a sum of Rs. 3,39,79,974/- in its Electronic Cash Ledger (hereinafter ‘ECL’) between August, 2017 to January, 2018. The Petitioner was under the mistaken impression that only Input Tax Credit (hereinafter ‘ITC’) could be distributed through the ISD account and the cash deposit was not permissible for distribution. In view thereof, owing to the inadvertent deposit, the Petitio....

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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).