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SHARDA PAPERS vs. COMMISSIONER OF CGST DELHI WEST AND ANOTHER
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
HARISH VAIDYANATHAN SHANKAR
Pet. Counsel
Vineet Bhatia
Aamnaya Jagannath Mishra
Keshav Garg
Res. Counsel
Aakarsh Srivastava
Anand Pandey

Petitioner / Applicant

SHARDA PAPERS

Respondent COMMISSIONER OF CGST DELHI WEST AND ANOTHER
Court Delhi High Court
State

Delhi

Date Jan 13, 2025
Order No.

W. P. (C) 17585/2024

Citation

2025(1) TAXREPLY 12693
Original Order
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ORDER

ORDER 1. The writ petitioner assails the validity of the final order dated 07 May 2024 in terms of which its Goods and Services Tax (GST) registration came to be cancelled with retrospective effect from 07 February 2019. 2. It becomes pertinent to note that the proceedings had come to be initiated pursuant to a Show Cause Notice (SCN) dated 12 February 2024. That notice embodied no intent or disclosure of the respondents contemplating cancellation from a retrospective date. 3. We had in this regard and bearing in mind the power which Section 29 of the Central Goods and Services Tax Act, 2017 (Act) confers upon the respondents to cancel registration from a retrospective date, in Riddhi Siddhi Enterprises vs. Commissioner of Goods and Services Tax (CGST), South Delhi & Anr.4 held as follows: “5. As is manifest from a reading of Section 29, clauses (a) to (e) of Section 29(2) constitute independent limbs on the basis of which a registration....

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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

☑ 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).