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SHAKTI METALS vs. THE COMMISSIONER CENTRAL GOODS AND SERVICES TAX AND OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Rakesh Kumar
Parveen Kumar Gambhir
Res. Counsel
Gibran Naushad
Shubham Goel
Rajeev Aggarwal

Petitioner / Applicant

SHAKTI METALS
Respondent THE COMMISSIONER CENTRAL GOODS AND SERVICES TAX AND OTHERS
Court Delhi High Court
State

Delhi

Date Aug 1, 2024
Order No.

W. P. (C) 5490/2024

Citation

2024(8) TAXREPLY 10525
Original Order
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ORDER

VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, impugning the Show Cause Notice dated 26.05.2022 (hereafter the impugned SCN); an order dated 24.06.2022 (hereafter the impugned cancellation order) passed pursuant to the impugned SCN, whereby the petitioner’s Goods and Services Tax (GST) registration was cancelled; and the order dated 21.04.2023 passed by the Appellate Authority (hereafter the impugned appellate order), whereby the petitioner’s appeal against the impugned cancellation order was rejected. The petitioner prays for restoration of its GST registration. 2. The petitioner is an individual and engaged in the business of dealing in aluminium, copper, ferrous, zinc waste and scrap and carries on the said business in the name and style of sole proprietorship concern ‘M/s. Shakti Metals’. 3. The petitioner was registered with the GST authorities and was assigned the Goods and Services Tax Identification Number (....

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13 Jun

☑ Monthly | GSTR-5

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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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.

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