Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

AJIT KUMAR BOTHRA vs. ASSISTANT COMMISSIONER OF STATE TAX & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Akshat Agarwal
Res. Counsel
Anirban Ray
T.m. Siddiqui
T. Chakraborty

Petitioner / Applicant

AJIT KUMAR BOTHRA
Respondent ASSISTANT COMMISSIONER OF STATE TAX & OTHERS
Court Calcutta High Court
State

West Bengal

Date Apr 21, 2025
Order No.

WPA 1947 of 2025

Citation

2025(4) TAXREPLY 13342
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER 1. Challenging the order dated 3rd January 2025 rejecting the appeal under Section 107 of the CGST/WBGST Act, 2017 (hereinafter referred to as the “said Act”) in respect of the tax period April 2018 to March 2019, the instant writ petition has been filed. The writ petition also questions the attachment of the petitioner’s bank account. 2. Having heard the learned advocates appearing for the respective parties and noting the fact that no personal hearing was offered to the petitioner as reflected in the show cause notice dated 12th September 2023, though in the order dated 5th March 2024 it has been stated that the Registered Tax Payer had failed to give any reply or avail the opportunity of personal hearing and that the appeal has been dismissed on the ground of limitation without there being adjudication on merit, I am of the view that having regard to the scheme of the Act which permits the registered tax payer a further opportunity to challenge the....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
9
Jun
S
M
T
W
T
F
S
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).