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PANKAJ POLYMERS (PROP. PANKAJ GUPTA) vs. COMMISSIONER OF CGST, DELHI NORTH AND OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Vineet Bhatia
Sidhnat Garg
Aamnaya Jagannath Mishra
Res. Counsel
Akash Verma
Aanchal Uppal

Petitioner / Applicant

PANKAJ POLYMERS (PROP. PANKAJ GUPTA)
Respondent COMMISSIONER OF CGST, DELHI NORTH AND OTHERS
Court Delhi High Court
State

Delhi

Date May 27, 2025
Order No.

W. P. (C) 7286/2025 & CMAPPL. 32812/2025

Citation

2025(5) TAXREPLY 13577
Original Order
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ORDER

ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Articles 226 & 227 seeking setting aside of order dated 3rd February, 2025 (hereinafter, ‘the impugned order’). 3. The present petition challenges the impugned order passed vide DIN 20250151ZI0000444B8 which has been passed against a large number of persons who are stated to have wrongfully availed Input Tax Credit (hereinafter, ‘ITC’) and have enabled utilisation of the same on the basis of goods-less invoices. 4. According to the show cause notice dated 3rd August, 2024 (hereinafter, ‘the SCN’), issued by the Central Goods and Service Tax Department (hereinafter, ‘CGST Department’), the noticees were not eligible to avail of the ITC and the same has been availed and utilized by the noticees on the basis of the goods less invoices raised/ allegedly issued by a non-existent firm, i.e., Noticee ....

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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).