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SHUDH HOSPITALITY PRIVATE LIMITED vs. GOODS AND SERVICE TAX OFFICER WARD- 44 & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Akshay Allagh
Res. Counsel
K. G. Gopalakrishnan
Lalltaksh Joshi
Ananya Sanjiv Saraori

Petitioner / Applicant

SHUDH HOSPITALITY PRIVATE LIMITED
Respondent GOODS AND SERVICE TAX OFFICER WARD- 44 & OTHERS
Court Delhi High Court
State

Delhi

Date May 7, 2025
Order No.

W. P. (C) 548/2025 & CM APPL. 2489/2025

Citation

2025(5) TAXREPLY 13327
Original Order
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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 – M/s Shudh Hospitality Private Limited under Article 226 of the Constitution of India inter alia challenging the Show Cause Notice (hereinafter, ‘the SCN’) dated 24th September, 2023 issued by the Sales Tax Officer Class II/AVATO, Delhi (hereinafter, the ‘Sales Tax Officer’)as also the consequent order dated 30th December, 2023 passed by the Sales Tax Officer (hereinafter, ‘the impugned order’). 3. The petition also challenges the vires of Notification No. 56/2023-Central Tax dated 28th December, 2023 and Notification No. 9/2023-Central Tax dated 31st March, 2023 (hereinafter, ‘impugned notifications’). 4. The validity of the impugned notifications was under consideration before this Court in a batch of petitions with the lead petition being W.P.(C) 16499/2023 titled &lsquo....

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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).