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MINTELLECTUALS LLP vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
DHARMESH SHARMA
Pet. Counsel
V Lakshmikumaran
Res. Counsel
Puneet Yadav

Petitioner / Applicant

MINTELLECTUALS LLP

Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date Feb 13, 2025
Order No.

W. P. (C) 1806/2025 & CM APPL. 8673/2025

Citation

2025(2) TAXREPLY 12444
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ORDER

ORDER PER 1. This hearing has been done through hybrid mode. CM APPL. 8674/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 1806/2025 & CM APPL. 8673/2025 3. The Petitioner has filed the present petition under Aricle 226 of the Constitution of India being aggrieved, inter alia, by the ex parte impugned order dated 5th August, 2024 (hereinafter “impugned order”) which arose out of the impugned Show Cause Notice dated 19th May, 2024 (hereinafter “SCN”). In addition, the Petitioner has also challenged the Notification No. 56/2023-Central Tax dated 28th December, 2023 and Notification No. 56/2023-State Tax dated 11th July, 2024 (hereinafter collectively “Impugned Notifications”). 4. Various grounds have been raised to challenge the aforesaid notifications, however, the one ground that is pressed by the Petitioner is that the impugned SCN as also the impugned order are both....

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10 May

☑ Monthly | GSTR-7

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

☑ Monthly | GSTR-8

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

11 May

☑ Monthly | GSTR-1

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

13 May

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

☑ Monthly | IFF

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

20 May

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

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