Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

NATIONAL ENTERPRISES THROUGH PROPRIETOR SAKIL SAIFI vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Prabhat Kumar
Utkarsh Kumar
Res. Counsel
Abhishek Khanna
Parvesh Khanna
Ashish Khanna

Petitioner / Applicant

NATIONAL ENTERPRISES THROUGH PROPRIETOR SAKIL SAIFI
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date Apr 23, 2025
Order No.

W. P. (C) 5119/2025 & CM APPLs. 23388/2025, 23389/2025, W. P. (C) 5027/2025 & CM APPLs. 23099/2025, 23100/2025

Citation

2025(4) TAXREPLY 13075
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petitions have been filed by the Petitioner-National Enterprises challenging the following show cause notices (hereinafter, ‘the SCNs’) issued by the Department of Trade & Taxes upon the sole proprietor of the Petitioner concern, as also the following concurrent Orders (hereinafter, ‘the impugned orders’) passed under Section 73 of the Delhi/Central Goods and Services Tax Act, 2017 (hereinafter, ‘DGST/CGST Act, 2017’): i. Show Cause Notice bearing Reference No.: ZD071223010229U dated 3rd December,2023 and Order dated 1st April, 2024 bearing Reference No.: ZD070424000976E pertaining to Financial Year 2018-19 in W.P.(C) 5119/2025; ii. Show Cause Notice bearing Reference No.: ZD0705240148521 dated 20th May,2024 and Order dated 28th August, 2024 bearing Reference No.: ZD070824099929E pertaining to Financial Year 2019-20 in W.P.(C) 5027/20....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
9
Jun
S
M
T
W
T
F
S
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).