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PANKAJ GARG vs. SALES TAX OFFICER CLASS-II WARD 77, ZONE 7, DELHI.
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Vikas Jain
Aviral Saxena
Hardik Jayal
Res. Counsel
Sumit K. Batra

Petitioner / Applicant

PANKAJ GARG

Respondent SALES TAX OFFICER CLASS-II WARD 77, ZONE 7, DELHI.
Court Delhi High Court
State

Delhi

Date May 28, 2025
Order No.

W. P. (C) 7414/2025

Citation

2025(5) TAXREPLY 13551
Original Order
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL. 33238/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 7414/2025 & CMAPPL. 33237/2025 (for stay) 3. The present petition has been filed by the Petitioner – Pankaj Garg under Articles 226 and 227 of the Constitution of India seeking to quash the Document/Show Cause Notice dated 19th November, 2024 along with its attachments, as also seeking to quash the ex-parte order dated 19th February, 2025 (hereinafter ‘impugned order’) passed under Section 73 (9) of the Central Goods and Services Tax Act (hereinafter ‘the Act’). 4. The present case is a curious case where the Petitioner seeks to describe the Document/Show Cause Notice dated 19th November, 2024 and summary thereof, issued by the Respondent-Delhi GST Department (hereinafter ‘Department’), as not being a valid Show Cause Not....

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☑ Monthly | GSTR-6

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

20 Jun

☑ Monthly | GSTR-3B

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☑ Monthly | GSTR-5A

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 -  

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(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

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GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).