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VAB APPAREL LLP vs. ADDITIONAL COMMISSIONER, ADJUDICATION (DGGSTI) CGST DELHI NORTH & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Puneet Rai
Sanjay Sharma
Srishti Sharma
Res. Counsel
Naincy Jain

Petitioner / Applicant

VAB APPAREL LLP
Respondent ADDITIONAL COMMISSIONER, ADJUDICATION (DGGSTI) CGST DELHI NORTH & OTHERS
Court Delhi High Court
State

Delhi

Date May 28, 2025
Order No.

W. P. (C) 7195/2025 & CMAPPL. 32389/2025

Citation

2025(5) TAXREPLY 13550
Original Order
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ORDER

ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner-Vab Apparel LLP under Article 226 of the Constitution of India, challenging the order dated 17th December, 2024 and corresponding summary orders dated 4th February, 2025 and 12th February, 2025 on various grounds. 3. The case of the Petitioner is that it has two units - one in Delhi and another in Gurgaon. In the Delhi unit, no Input Tax Credit (hereinafter ‘ITC’) has even been availed of by the Petitioner in the year 2017-18 and in 2018-19. It is further submitted that the Show Cause Notice dated 2nd August, 2024 from which the impugned orders arise, are in relation to the Financial Years 2018-19, however, the impugned summary orders dated 4th February, 2025 and 12th February, 2025 have raised a demand for the Financial Year 2017-18. Hence, it is the contention of the Petitioner that the impugned order is not sustainable in law. 4. On the....

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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).