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SUPERB INDUSTRIES vs. ADDITIONAL COMMISSIONER CGST DELHI NORTH CR
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Vaibhav Jain
Res. Counsel
Akash Verma
Aanchal Uppal

Petitioner / Applicant

SUPERB INDUSTRIES
Respondent ADDITIONAL COMMISSIONER CGST DELHI NORTH CR
Court Delhi High Court
State

Delhi

Date May 20, 2025
Order No.

W. P. (C) 6789/2025 & CM APPLs. 30777/2025, 30778/2025

Citation

2025(5) TAXREPLY 13576
Original Order
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ORDER

ORDER 1. This hearing has been done through hybrid mode. 2. The present writ petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India challenging the impugned dated 04th February, 2025 (hereinafter, ‘the impugned order’) passed by the Additional Commissioner, Delhi North, which is stated to have been uploaded on the Goods and Service Tax Portal (‘hereinafter, GST Portal’) on 20th February, 2025. 3. The contention raised by the Petitioner in support of the present writ petition is that the show cause notice (hereinafter, ‘SCN’) which led to the passing of the consequent impugned order was not received by the Petitioner and hence no reply was filed to the SCN. It is further submitted that no notice for personal hearing was issued upon the Petitioner. 4. A perusal of the record would show that the impugned order has been passed against 428 parties, raising allegations of fraudulent availment of....

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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).