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M/S. AAR IMPEX vs. UNION OF INDIA & ORS.
(Delhi High Court)

Hon'ble Judges:

PRATEEK JALAN
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Priyadarshi Manish
Anjali J. Manish
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Bharathi Raju
Amit Bansal
Aman Rewaria

Petitioner / Applicant

M/S. AAR IMPEX

Respondent UNION OF INDIA & ORS.
Court Delhi High Court
State

Delhi

Date Aug 13, 2020
Order No.

W.P.(C) 4464/2020

Citation 2020(8) TaxReply 3202
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ORDER

Proceedings in the matter have been conducted through video conferencing. 1. This writ petition has been preferred with the following prayers:- “(a) Issue a writ order or direction in the nature of mandamus to direct the Respondents to release the IGST to the Petitioner for amount of ₹ 43,36,111/- along with interest; and /or. (b) Issue a writ or direction in the nature of mandamus to direct the Respondents to release the duty drawback amounting to ₹ 19,94,236/- to the Petitioner; and/or (c) Issue a writ order or direction in the nature of mandamus to direct the Respondents to remove alert against the IEC No.0516964941; and/or (d) Issue a writ or direction in the nature of mandamus to direct the Respondents to remove alert against the GNSTIN bearing No.07BHKPK3078CIZE; and/or (e) Grant the cost of the petition; and (f) Pass such and other further orders as may deem fit and necessary in the facts and circumstances of the present case.” ....
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10 Dec

☑ Monthly | GSTR-7

GSTR-7 for the m/o Nov 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Nov 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Dec

☑ Monthly | GSTR-1

GSTR-1 for the m/o Nov 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Dec

☑ Monthly | GSTR-5

GSTR-5 for the m/o Nov 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Nov 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Nov 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Dec

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Nov 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Nov 2024 [Return by OIDAR Service Providers - Rule 64.]

25 Dec

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Nov 2024 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 Dec

☑ Monthly | GSTR-11

GSTR-11 for the m/o Nov 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Dec

☑ Annual | GSTR-9

Last date to file GSTR-9 / GSTR-9C for FY 2023-24.