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RAJ INTERNATIONAL vs. ADDITIONAL COMMISSIONER CGST DELHI WEST & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
---
Res. Counsel
Akshay Amritanshu
Drishti Saraf
Pragya Upadhyay

Petitioner / Applicant

RAJ INTERNATIONAL
Respondent ADDITIONAL COMMISSIONER CGST DELHI WEST & OTHERS
Court Delhi High Court
State

Delhi

Date May 27, 2025
Order No.

W. P. (C) 4096/2025

Citation

2025(5) TAXREPLY 13559
Original Order
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. On 2nd April, 2025, after hearing the parties, the Court had directed inter alia the Respondent Department to place on record the manner in which personal hearing notice had been communicated to the Petitioner. In addition, the Court had observed that matters limited to procedural issues such as noncommunication of personal hearing notices etc., could be disposed of at the very first date subject to instructions being provided to the ld. Counsels for the Department. Accordingly, the Court had observed as under: “5. Let the Petitioner place on record the screen shot of the Goods and Services Tax (‘GST’) portal showing that the written submissions were, in fact, uploaded. The Respondent Department shall also place on record the proof of GST portal to show the manner in which the personal hearing notice has been communicated to the Petitioner. 6. The Court has observed t....

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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).