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SHASHI KUMAR CHOUDHARY vs. DEPUTY DIRECTOR DIRECTORATE GENERAL OF GST INTELLIGENCE DELHI ZONAL UNIT & ANOTHER
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Vinay Sahrawat
Res. Counsel
Dipak Raj
Subham Kumar
Anurag Ojha

Petitioner / Applicant

SHASHI KUMAR CHOUDHARY
Respondent DEPUTY DIRECTOR DIRECTORATE GENERAL OF GST INTELLIGENCE DELHI ZONAL UNIT & ANOTHER
Court Delhi High Court
State

Delhi

Date May 19, 2025
Order No.

W. P. (C) 6723/2025 and CM APPL. Nos. 30536-37/2025

Citation

2025(5) TAXREPLY 13427
Original Order
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL. No.30536/2025 (Exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 6723/2025 and CM APPL. No. 30537/2025 3. This is a petition has been filed by the Petitioner under Article 226 of the Constitution of India challenging the impugned communication/order dated 6th May, 2025 by which the total tax and penalty was determined as Rs. 2,99,23,614/-. 4. The background of this case is that there was seizure of a consignment of areca nuts in Delhi being brought from Assam by the Directorate General of GST Intelligence (hereinafter ‘DGGI’) on 30th April, 2024. Sometime on 1st May, 2025 a search was conducted. The total quantum of 7101 sacks of areca nuts weighing 70 kgs each i.e., a total of 4,97,070 Kgs (497.07 tonne) was seized for being traded without proper documentation. The statements of the proprietor etc. were also recorded. ....

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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

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☑ 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

☑ Monthly | GSTR-11

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).