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PROCTER AND GAMBLE HOME PRODUCTS PRIVATE LIMITED vs. GOODS AND SERVICES TAX COUNCIL & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Dharmendra Kumar Rana
Akash Deep Singh
Udit Chuhan
Res. Counsel
K.g. Gopalakrishnan
Nisha Mohandas
Kunwar Raj Singh

Petitioner / Applicant

PROCTER AND GAMBLE HOME PRODUCTS PRIVATE LIMITED
Respondent GOODS AND SERVICES TAX COUNCIL & OTHERS
Court Delhi High Court
State

Delhi

Date May 5, 2025
Order No.

W. P. (C) 6169/2024 & CM APPL. 25668/2024

Citation

2025(5) TAXREPLY 13286
Original Order
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL. /2025 (for amendment) (to be numbered by Registry) 2. This is a fresh application filed by the Petitioner challenging the Notification No. 56 of 2023-State Tax dated 11th July, 2024 issued by the Delhi, GST Department. Considering that the parallel Notification issued by Central Government has also been challenged in the writ petition, the amendment application is allowed, leaving open all the contentions of the Department. 3. The application is disposed of. W.P.(C) 619/2024 & CM APPL.25668/2024 4. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India inter alia challenging (i) The impugned Audit Notice dated 24th August, 2023 (ii) The impugned Show Cause Notice dated 30th January, 2024, and (iii) The impugned order dated 23rd April, 2024. 5. The petition also challenges the vires of Notification ....

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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).