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URBKRA BEARINGS PVT LTD vs. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND OTHERS
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
HARISH VAIDYANATHAN SHANKAR
Pet. Counsel
Wahaj Ahmad Khan
Monis Khan
Res. Counsel
Arnav Kumar
Chetanya Kapoor

Petitioner / Applicant

URBKRA BEARINGS PVT LTD

Respondent COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND OTHERS
Court Delhi High Court
State

Delhi

Date Jan 30, 2025
Order No.

W. P. (C) 8878/2024

Citation

2025(1) TAXREPLY 12438
Original Order
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ORDER

ORDER PER 1. The writ petitioner has approached this Court and seeks to invoke our jurisdiction under Article 226 of the Constitution, assailing the order passed by the Additional Commissioner acting as the appellate authority under the Central Goods and Services Tax Act, 2017 [“CGST”]. 2. The appeal of the writ petitioner had been instituted in respect of an order passed by the Superintendent, CGST dated 22 February 2023 and 29 December 2023. As per the recordal of facts which appear in the order impugned before us, the petitioner had filed and instituted that appeal on 21 May 2023. It had, however, contended before the Additional Commissioner that although the Order-in-Original is stated to have been passed on 22 February 2023, a copy of the same was received by it only on 15 March 2023. 3. The Additional Commissioner, however, has alluded to the fact that all orders are communicated electronically on the AIO portal and thus, it would be deemed to have been....

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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).