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N.P. INDUSTRIES AND OTHER vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Kunwar Gangesh Singh
Res. Counsel
Harpreet Singh
Suhani Mathur
Jai Ahuja

Petitioner / Applicant

N.P. INDUSTRIES AND OTHER
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date May 30, 2025
Order No.

W. P. (C) 8053/2025 & CMAPPL. 35272/2025, W. P. (C) 8332/2025 & CMAPPL. 36156/2025

Citation

2025(5) TAXREPLY 13562
Original Order
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ORDER

ORDER PER 1. This hearing has been done through hybrid mode. 2. These petitions have been filed by the Petitioner Firms under Article 226 of the Constitution of India seeking release of the cash amounting to Rs. 25,30,000/-, allegedly seized by the GST Department in contravention of the Section 67 of the Central Goods and Services Tax Act, 2017 (hereinafter “the Act”). 3. According to the Petitioner Firms, the GST Department is not empowered to seize cash under Section 67 (2) of the Act. 4. The Petitioner Firms - M/s N.P. Industries And M/s Arav Enterprises, are run by the sole proprietors i.e., Mr. Pradip Jain and Mr. Nitesh Jain, who are father and son. It is the case of the Petitioner Firms that the resumption of the cash took place during a search operation conducted by the Directorate General of Goods & Services Tax Intelligence (hereinafter “the DGGI”) on 27 February, 2024, at the residential premises of the sole proprietors of the P....

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

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

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

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20 Jun

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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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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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