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

ANKIT AGARWAL & OTHER vs. THE ASSISTANT COMMISSIONER & OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Biswajit Mukherjee
Sandip Choraria
Sukalpa Seal
Res. Counsel
T. M. Siddique
Debasish Ghosh
N. Chatterjee

Petitioner / Applicant

ANKIT AGARWAL & OTHER
Respondent THE ASSISTANT COMMISSIONER & OTHERS
Court Calcutta High Court
State

West Bengal

Date Mar 13, 2023
Order No.

M.A.T. 39 of 2023 With I.A. No.CAN 1 of 2023

Citation

2023(3) TAXREPLY 7101
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

JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1. This intra-Court appeal by the writ petitioners is directed against the order dated 29th November, 2022 in WPA No.24899 of 2022. By the said order, the writ petition was directed to be listed for final disposal in the month of February, 2023. However, the Court did not grant any interim order. The appellants being aggrieved by such an order, have filed the present appeal. 2. We have elaborately heard Mr. Biswajit Mukherjee, learned counsel for the appellants duly assisted by Mr. Sukalpa Seal, learned Advocate and Mr. Debasish Ghosh, learned standing counsel for the respondents / State. 3. The short issue, which falls for consideration in this appeal was whether the cancellation of the registration granted to the appellants under the provisions of the WBGST Act, 2017 was just and proper and whether the appellate authority was right in upholding the order of cancellation of the registration. After....

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
19
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).