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RIDDHI SIDDHI ENTERPRISES vs. COMMISSIONER OF GOODS AND SERVICES TAX (CGST) , SOUTH DELHI & ANOTHER
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
RAVINDER DUDEJA
Pet. Counsel
Sanjay Mishra
Stuti Mishra
Kartikay Mittal
Res. Counsel
Atul Tripathi
V.k. Attri

Petitioner / Applicant

RIDDHI SIDDHI ENTERPRISES

Respondent COMMISSIONER OF GOODS AND SERVICES TAX (CGST) , SOUTH DELHI & ANOTHER
Court Delhi High Court
State

Delhi

Date Sep 25, 2024
Order No.

W. P. (C) 8061/2024

Citation

2024(9) TAXREPLY 11138
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ORDER

ORDER PER 1. The writ petitioner is aggrieved by an order dated 25 July 2023 pursuant to which its Goods and Service Tax [GST] Registration has been cancelled with retrospective effect from 28 September 2017. 2. Undisputedly the Show Cause Notice [SCN] in this respect was issued on 10 July 2023. That SCN stood framed in the following terms:- “Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1. Section 29 (2) (e)-registration obtained by means of fraud, wilful misstatement or suppression of facts You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. You are hereby directed to appear before the undersigned on I 7/07/2023 at 04:30 PM If you fail to furnish a reply within the stipulated date or fail to appear for ....

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10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

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

13 May

☑ Monthly | GSTR-5

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

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

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IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

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☑ Monthly | GSTR-5A

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

25 May

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Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
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(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).