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THALES INDIA PRIVATE LIMITED vs. ADDITIONAL COMMISSIONER OF CGST, AUDIT-II, DELHI & ANOTHER
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
DHARMESH SHARMA
Pet. Counsel
Rupesh Kumar
Jitin Singhal
Aditya Kumar
Res. Counsel
R. Ramachandran
Prateek Dhir

Petitioner / Applicant

THALES INDIA PRIVATE LIMITED

Respondent ADDITIONAL COMMISSIONER OF CGST, AUDIT-II, DELHI & ANOTHER
Court Delhi High Court
State

Delhi

Date Jan 7, 2025
Order No.

W. P. (C) 16611/2024 & CM APPL. 70221/2024 (Stay)

Citation

2025(1) TAXREPLY 12358
Original Order
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ORDER

ORDER 1. The present petition has been preferred impugning the Show Cause Notice SCN dated 31 May 2024 and in terms of which the respondents have challenged the liability that would arise upon the petitioner in connection with the supply of seconded employees. For the purposes of disposing of the present writ petition, we propose to take note of the following undisputed facts. 2. The petitioner is an entity registered under the Central Goods and Services Tax Act, 2017 CGST Act and is stated to be engaged in providing diverse services such as administrative support, business auxiliary services, consulting engineering services and management consulting services. The petitioner purportedly engaged in deputing employees from foreign entities for a specified term under an arrangement involving the “secondment of employees” by means of which those seconded employees were to be employed in India for the discharge of duties in the capacity of an emplo....

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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).