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NATRAJ STEELS vs. SALES TAX OFFICER, CLASS II/AVATO, WARD-66, DELHI
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Gaurav Gupta
Res. Counsel
Vaishali Gupta
Sameer Vashisht

Petitioner / Applicant

NATRAJ STEELS

Respondent SALES TAX OFFICER, CLASS II/AVATO, WARD-66, DELHI
Court Delhi High Court
State

Delhi

Date May 15, 2025
Order No.

W. P. (C) 6435/2025, CM APPLs. 29335/2025 & 29336/2025

Citation

2025(5) TAXREPLY 13545
Original Order
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ORDER

ORDER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner- M/s Natraj Steels through its Proprietor Ravinder Kumar Aggarwal under Article 226 of the Constitution of India, inter alia, challenging the retrospective cancellation of the Goods and Service Tax (hereinafter, ‘GST’) registration bearing no. 07AACPA3495P1ZF vide impugned order bearing reference no. ZA071021236643Y dated 28th October, 2021 (hereinafter, ‘impugned order’). Vide the impugned order, the GST registration of the Petitioner has been retrospectively cancelled w.e.f. 01st July, 2017. 3. The case of the Petitioner is that earlier he had started a firm by the name M/s Natraj Steels and had a GST registration bearing number 07AACPA3495P1ZF. Thereafter, it is stated that the Petitioner decided to change the name to M/s Natraj Industry and was granted registration vide GST number 07AACPA3495P2ZE. 4. Due to closure of business ....

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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).