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RAHUL SINGHAL PROPRIETOR SHIVALIK ENTERPRISES vs. THE COMMISSIONER, CENTRAL TAX, (DELHI WEST) ENGG. INDIA LTD. AND OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Rajesh Jain
Virag Tiwari
Ramashish
Res. Counsel
Piyush Beriwal
Nikhil Kumar Chaubey
Jyotsna Vyas

Petitioner / Applicant

RAHUL SINGHAL PROPRIETOR SHIVALIK ENTERPRISES
Respondent THE COMMISSIONER, CENTRAL TAX, (DELHI WEST) ENGG. INDIA LTD. AND OTHERS
Court Delhi High Court
State

Delhi

Date May 7, 2025
Order No.

W. P. (C) 16072/2024 & CMAPPL. 67495/2024

Citation

2025(5) TAXREPLY 13356
Original Order
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India challenging the show cause notice dated 30th May, 2024 (hereinafter, ‘the SCN’) pertaining to the financial year 2019-20 as also the consequent order dated 30th August, 2024 passed by the Office of Commissioner, Central Tax, West Delhi (hereinafter, ‘the impugned order’). 3. The petition also challenges the vires of Notification No. 09/2023-Central Tax dated 31st March, 2023 and Notification No. 56/2023-Central Tax dated 28th December, 2023(hereinafter ‘impugned notifications’). 4. The validity of the impugned notifications was under consideration before this Court in a batch of petitions with the lead petition being W.P.(C) 16499/2023 titled ‘DJST Traders Pvt. Ltd. vs. Union of India and Ors.’. In the said batch of petitions, on....

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GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

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GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

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GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

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GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

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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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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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