Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

PREETI KHANNA PROP HIYA SALES vs. ADDITIONAL COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX DELHI NORTH & ANOTHER
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Ruchir Bhatia
Abhishek Anand
Res. Counsel
R. Ramachandran
Prateek Dhir

Petitioner / Applicant

PREETI KHANNA PROP HIYA SALES
Respondent ADDITIONAL COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX DELHI NORTH & ANOTHER
Court Delhi High Court
State

Delhi

Date May 22, 2025
Order No.

W. P. (C) 7044/2025

Citation

2025(5) TAXREPLY 13470
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL. 31815/2025 (for exemption) 2. Allowed. Subject to all just exceptions. The application is disposed of. W.P.(C) 7044/2025 & CMAPPL. 31816/2025 3. The present petition has been filed by the Petitioner under Articles 226 & 227 of the Constitution of India, inter alia, challenging the impugned order dated 1st February, 2025, vide which demand has been raised against the Petitioner in respect of wrongful availment of Input Tax Credit (`ITC’). 4. The Show Cause Notice dated 13th July, 2024, was issued to 650 parties, wherein the allegation was that one M/s Marabha Overseas Pvt. Ltd. had undertaken overvaluation of goods to claim export incentives. Another connected company namely, M/s. Dev Sales Corporation was also under investigation, however, a search warrant issued in respect of the registered address of the said firm could not be executed since the said firm ....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
9
Jun
S
M
T
W
T
F
S
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).