Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

SANGEETA GOEL WIDOW OF LATE ASHOK KUMAR GOYAL (TRADE NAME) M/S. SHRI BALAJI ENTERPRISES vs. SALES TAX OFFICER & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Wahaj Ahmad Khan
Monis Khan
Res. Counsel
Abhinav Sharma
Avsi Malik
Aakriti Jain

Petitioner / Applicant

SANGEETA GOEL WIDOW OF LATE ASHOK KUMAR GOYAL (TRADE NAME) M/S. SHRI BALAJI ENTERPRISES

Respondent SALES TAX OFFICER & OTHERS
Court Delhi High Court
State

Delhi

Date May 6, 2025
Order No.

W. P. (C) 14642/2024 & CM APPL. 61453/2024

Citation

2025(5) TAXREPLY 13314
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

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– Sangeeta Goel widow of Late Ashok Kumar Goyal (Trade Name) M/s Shri Balaji Enterprises, under Article 226 of the Constitution of India inter alia, challenging (i) The Show Cause Notice dated 30th November, 2023 (hereinafter ‘impugned SCN’); and (ii) The Order dated 26th April, 2024 bearing reference number ZD070424061360Q (hereinafter ‘impugned order’); (iii) The rectification order dated 18th July, 2024 (hereinafter ‘impugned rectification order’). 3. Additionally, the present petition also challenges the Notification No. 9/2023-Central Tax dated 31st March, 2023 issued by the Central Board of Indirect Taxes and Customs (hereinafter, ‘the impugned notification’). 4. The impugned notification was under consideration before this Court in a batch of matters with the le....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
9
Jun
S
M
T
W
T
F
S
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).