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SPARKLE GOLD vs. COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANOTHER
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Rakesh Kumar
Praveen Gambhir
Res. Counsel
Puneet Yadav
Panel Counsel

Petitioner / Applicant

SPARKLE GOLD
Respondent COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANOTHER
Court Delhi High Court
State

Delhi

Date May 6, 2025
Order No.

W. P. (C) 5965/2025 & CM APPL. 27301/2025

Citation

2025(5) TAXREPLY 13462
Original Order
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ORDER

ORDER 1. This hearing has been done through hybrid mode. CM APPL. 27300/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 5965/2025 & CM APPL. 27301/2025 3. The present petition has been filed by Petitioner – Sparkle Gold through its partner Mr. Brijesh Jaiswal under Article 226 and 227 of the Constitution of India, inter alia, seeking issuance of an appropriate writ directing the Respondents to cancel the GST Registration certificate of the Petitioner with effect from 1st February, 2023. 4. Further, the Petitioner has inter alia challenged the order bearing reference no. ZA070524039899X dated 8th May, 2024 (hereinafter, ‘impugned order’) by which the Petitioner’s GST registration has been cancelled retrospectively with effect from 6th September, 2018. 5. The case of the Petitioner is that the Petitioner had applied for cancellation of its GST registration with effect from 1st ....

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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).