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

AMESH BASUMATARY vs. THE UNION OF INDIA & OTHERS
(Gauhati High Court)

Hon'ble Judges:

SOUMITRA SAIKIA
Pet. Counsel
A. Nath
Res. Counsel
S.g.i.

Petitioner / Applicant

AMESH BASUMATARY
Respondent THE UNION OF INDIA & OTHERS
Court Gauhati High Court
State

Assam

Date Jan 30, 2023
Order No.

WP(C)/365/2023

Citation

2023(1) TAXREPLY 7163
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

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

ORDER

ORDER Heard Dr. A. Todi, learned counsel for the petitioner. Also heard Mr. S. C. Keyal, learned standing counsel for the GST. 2. This writ petition is filed impugning the order dated 11.11.2021 passed by the respondent No. 4, namely, the Superintendent of Central Taxes, Dhemaji- 2, North Lakhimpur Range, Tezpur Division, Assam whereby the GST registration of the petitioner was cancelled in terms of the provisions of Section 29 of the Central Goods and Services Tax Act, 2017. Thereafter, the petitioner preferred an appeal against the impugned order of cancellation dated 11.11.2021 under Section 107 of the Central Goods and Services Tax Act, 2017. However, the said appeal also came to be dismissed as being time barred by the Appellate Authority, namely, respondent No. 3 vide order dated 16.01.2023, which is also impugned in the writ petition. 3. The petitioner is a proprietor of a business and is executing works contract as well as supplies under the name and style M/S Ba....

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
18
Jun
S
M
T
W
T
F
S
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).