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NARESH RAI vs. SALES TAX OFFICER CLASS II AVATO
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Ruchir Bhatia
Res. Counsel
Vaishali Gupta

Petitioner / Applicant

NARESH RAI

Respondent SALES TAX OFFICER CLASS II AVATO
Court Delhi High Court
State

Delhi

Date May 20, 2025
Order No.

W. P. (C) 3564/2025

Citation

2025(5) TAXREPLY 13547
Original Order
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ORDER

ORDER 1. This hearing has been done through hybrid mode. CM APPL. 30917/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. CM APPL. 30916/2025 (for permission to amendment of writ petition) 3. An amendment application has been moved in this matter seeking to add a challenge to Notification No. 56/2023-Central Tax dated 28th December, 2023. 4. Considering the nature of the application, the same is allowed, leaving all objections open. The amended petition is taken on record. W.P.(C) 3564/2025 5. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India challenging the order dated 28th August, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’). 6. The petition also challenges the vires of Notification No. 56/2023- Central Tax dated 28th December, 2023 (hereinafter ‘impugned notifications’....

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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).