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SHARAD NARULA PROPRIETOR OF M/S. AS ENTERPRISES vs. UNION OF INDIA & ANOTHER
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Rajesh Banati
Ankit Banati
Vikas Maini
Res. Counsel
Aditya Singla
Shreya Lamba
Umang Mishra

Petitioner / Applicant

SHARAD NARULA PROPRIETOR OF M/S. AS ENTERPRISES
Respondent UNION OF INDIA & ANOTHER
Court Delhi High Court
State

Delhi

Date May 15, 2025
Order No.

W. P. (C) 6492/2025, CM APPLs. 29584/2025, 29585/2025 & 29586/2025

Citation

2025(5) TAXREPLY 13425
Original Order
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ORDER

ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner– M/s AS Enterprises through its Proprietor- Mr. Sharad Narula challenging the order dated 4th February, 2025 (hereinafter, ‘the impugned order’), passed by the Office of Principal Commissioner, Central Goods and Service Tax, North (hereinafter, ‘the Department’). 3. Mr. Rajesh Banati, appearing for the Petitioner, initially submitted that the show cause notice dated 24th May, 2022 (hereinafter, ‘the SCN’), out of which the impugned order arises, was not issued to the Petitioner at all. 4. However, the Court realised that there were four other petitions arising from the same SCN which were listed before the Court today and a perusal of the SCN in the connected matters, being W.P.(C) 6441/2025, W.P.(C) 6443/2025, W.P.(C) 6447/2025 and W.P.(C) 6449/2025 reveals that the SCN was sent to one Mr. Ashish Narula at hi....

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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).