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NEW VISION ENTERPRISES vs. COMMISSIONER DELHI GOODS AND SERVICE TAX & OTHERS
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
HARISH VAIDYANATHAN
Pet. Counsel
Tabbassum Firdause
Ahmad Ansari
Arvind Kr. Soni
Res. Counsel
Karan Bhardwaj
Shubham Singh
Rajat Gaba

Petitioner / Applicant

NEW VISION ENTERPRISES

Respondent COMMISSIONER DELHI GOODS AND SERVICE TAX & OTHERS
Court Delhi High Court
State

Delhi

Date Jan 10, 2025
Order No.

W. P. (C) 268/2025

Citation

2025(1) TAXREPLY 12448
Original Order
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ORDER

ORDER 1. The writ petitioner assails the validity of the final order dated 24 May 2023 in terms of which its Goods and Services Tax (GST) registration came to be cancelled with retrospective effect from 24 September 2022. 2. It becomes pertinent to note that the proceedings had come to be initiated pursuant to a Show Cause Notice (SCN) dated 28 March 2023. That notice embodied no intent or disclosure of the respondents contemplating cancellation from a retrospective date. 3. We had in this regard and bearing in mind the power which Section 29 of the Central Goods and Services Tax Act, 2017 (Act) confer upon the respondents to cancel registration from a retrospective date, in Riddhi Siddhi Enterprises vs. Commissioner of Goods and Services Tax (CGST), South Delhi & Anr. W.P.C 8061/2024 dated 25 September 2024 held as follows: “5. As is manifest from a reading of Section 29, clauses (a) to (e) of Section 29(2) constitut....

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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).