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S.R. ENTERPRISES vs. TRIX INDIA SALES CORPORATION & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Pranay Jain
Sachin Puri
Fardeen Khan
Res. Counsel
Pranay Jain
Aditya Singla
Arya Suresh Nair

Petitioner / Applicant

S.R. ENTERPRISES

Respondent TRIX INDIA SALES CORPORATION & OTHERS
Court Delhi High Court
State

Delhi

Date May 29, 2025
Order No.

W. P. (C) 685/2025, W. P. (C) 1314/2025, W. P. (C) 2461/2025 & CMAPPL. 22018/2025, W. P. (C) 2867/2025

Citation

2025(5) TAXREPLY 13534
Original Order
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present four petitions have been filed by the Petitioners under Article 226 of the Constitution of India, inter alia, assailing the following Show Cause Notices (hereinafter, ‘SCNs’) and orders for cancellation of GST registration: (i) W.P. (C) 685/2025- Show Cause Notice dated 7th November, 2024 issued by Keshari Nandan Shrivastwa, Superintendent, Range-137, CGST, East Delhi, as also the consequent order for cancellation of GST registration dated 23rd November 2024. (ii) W.P. (C) 1314/2025- Show Cause Notice dated 16th October, 2024 issued by Ajay Kumar, Superintendent, Range-136, CGST, East Delhi, as also the consequent order for cancellation of GST registration dated 29th October 2024. (iii) W.P. (C) 2461/2025- Show Cause Notice dated 27th September, 2024 issued by Ajay Kumar, Superintendent, Range-136, CGST, East Delhi, as also the consequent order for....

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10 Jun

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

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

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

13 Jun

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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)].

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

20 Jun

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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

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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 -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

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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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GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).