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WELLNESS MARKETING EXI PVT LTD vs. UNION OF INDIA AND OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Vineet Bhatia
Bipin Punia
Abhinav Sharde
Res. Counsel
Sushil Raaja
Rajeev Aggarwal
Shubham Goel

Petitioner / Applicant

WELLNESS MARKETING EXI PVT LTD

Respondent UNION OF INDIA AND OTHERS
Court Delhi High Court
State

Delhi

Date Aug 5, 2024
Order No.

W. P. (C) 10717/2024 & CM APPL. 44144/2024

Citation

2024(8) TAXREPLY 10526
Original Order
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, praying as under:- “(a) Issue an appropriate writ, order, or direction thereby setting aside the impugned Show Cause Notices in FORM GST DRC-01 dated 08.12.2023 and 24.12.2023 bearing Reference No. ZD071223040253X and Reference No. ZD071223140600Z respectively. (b) Issue an appropriate writ, order, or direction thereby setting aside the impugned orders in the FORM GST DRC-07, dated 04.04.2024 and 27.04.2024, bearing Reference No. ZD0704240113220 and Reference No. ZD070424062897Y respectively. (c) Issue an appropriate writ, order, or direction to Respondents to declare Section 16 (2) (c) of the CGST Act, 2017/DGST Act, 2017 as ultra vires to the Constitution of India, 1950. (d) Alternatively, issue an appropriate, writ, order or direction to Respondents reading down the provision of Section 16 (2) (c) of the CGST Act, 2017/DGST Act, 2017 so as to restrict its invocation onl....

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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).