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MUKESH KUMAR GARG vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Akhil K. Maggu
Ayush Mittal
Vikas
Res. Counsel
Awadhesh Kumar Singh
Monica Benjamin
Nancy Jain

Petitioner / Applicant

MUKESH KUMAR GARG
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date May 9, 2025
Order No.

W. P. (C) 5737/2025 & CM APPL. 26171/2025

Citation

2025(5) TAXREPLY 13270
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-Mr. Mukesh Kumar Garg under Article 226 and 227 of the Constitution of India, inter alia, assailing the Order-in-Original bearing no. 220/CGST/ADC(SKJ)/2024-2025 dated 30th January, 2025 (hereinafter ‘impugned order’) passed by the Respondent No. 3-Additional Commissioner-Adjudication Central Goods And Services Tax, Delhi West Commissionerate. The said impugned order arises out of Show Cause Notice (hereinafter, ‘SCN’) dated 31st July, 2024, which was issued to several companies. 3. In brief, the case of the Department is that two individuals namely Mr. Anuj Garg and his father Mr. Mukesh Kumar Garg i.e. the Petitioner had incorporated or established 28 firms. Thereafter, in collusion with various other traders the Petitioner had availed of fake Input Tax Credit (hereinafter, ‘ITC’) without any supply....

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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).