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PRET STUDY BY JANAK FASHIONS PRIVATE LIMITED vs. ASSISTANT COMMISSIONER & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Salil Arora
Reeva Chugh Arora
Res. Counsel
Vishal Chadha

Petitioner / Applicant

PRET STUDY BY JANAK FASHIONS PRIVATE LIMITED
Respondent ASSISTANT COMMISSIONER & OTHERS
Court Delhi High Court
State

Delhi

Date May 5, 2025
Order No.

W. P. (C) 5878/2025

Citation

2025(5) TAXREPLY 13279
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 under Article 226 of the Constitution of India, 1950 seeking to quash order dated 28th January, 2025 passed by the Respondent-Assistant Commissioner, Division MCIE, CGST Delhi East Commissionerate (hereinafter ‘Department’) confirming demand of Input Tax Credit of Rs. 34,92,903/- availed without receipt of goods along with equivalent penalty and appropriate interest. 3. The grievance in this case is that the personal hearings were fixed on 13th, 14th and 15th January, 2025. Ld. Counsel for the Petitioner submits that he joined the link on 15th January, 2025 at 12:00 PM, however, he was not granted access to attend the hearing. 4. A perusal of the record would show that there are two show cause notices dated 22nd July, 2022 and 3rd August, 2024 which have been issued. No reply to the Show Cause Notice dated 3rd August, 2024 was filed by the Petitioner even a....

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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).