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PACIFIC EXPORTS AND IMPORTS vs. ADDITIONAL COMMISSIONER OF CENTRAL TAX & ANOTHER
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
HARISH VAIDYANATHAN SHANKAR
Pet. Counsel
Vineet Bhatia
Aamnaya Jagannath Mishra
Keshav Garg
Res. Counsel
Anushree Narain
Ankit Kumar

Petitioner / Applicant

PACIFIC EXPORTS AND IMPORTS
Respondent ADDITIONAL COMMISSIONER OF CENTRAL TAX & ANOTHER
Court Delhi High Court
State

Delhi

Date Feb 21, 2025
Order No.

W. P. (C) 809/2021

Citation

2025(2) TAXREPLY 12567
Original Order
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ORDER

ORDER PER 1. This writ petition has been preferred seeking the following reliefs:- “a) Issue a writ of mandamus or any other writ, order or direction of like nature to the Respondents, directing the respondents to grant refund of Rs. 10,79,696/- to the Petitioner by passing a fresh FORM GST RFD-06. b) Issue a writ of mandamus or any other writ, order or direction in the nature thereof directing the Respondents declaring that …… c) Pass such further and other orders; as this Hon.'ble Court may deem fit and proper in the nature and circumstances of the case.” 2. As is manifest from the above, the petitioner is essentially aggrieved by the failure on the part of the respondents to release the refunds which were claimed. 3. From the response which has been filed on their behalf in these proceedings, however, we note that they principally allude to the following discrepancies in the GSTR-2A. This becomes evident from a reading of Para....

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GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

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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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IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

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GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

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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 -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
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☑ 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).