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ASSAM STEEL COMPAN vs. UNION OF INDIA & OTHERS
(Gauhati High Court)

Hon'ble Judges:

SOUMITRA SAIKIA
Pet. Counsel
Ravi Shankar Mishra
Res. Counsel
S.g.i.

Petitioner / Applicant

ASSAM STEEL COMPAN
Respondent UNION OF INDIA & OTHERS
Court Gauhati High Court
State

Assam

Date Oct 3, 2024
Order No.

WP(C)/2171/2024

Citation

2024(10) TAXREPLY 11532
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ORDER

ORDER PER Heard Mr. R.S. Mishra, learned counsel for the petitioners. Also heard Ms. K. Phukan, learned Central Government Counsel for the respondent no. 1, Mr. S.C. Keyal, learned Standing Counsel, Central Goods and Service Tax and Mr. B. Choudhury, learned Standing Counsel, Finance & Taxation Department. 2. The petitioners are engaged in the business of trading of Iron and Steel goods and other ancillary items. The petitioner no. 2 carries on business in the name and style of “M/s Assam Steel Company” i.e. the petitioner no. 1. The petitioner no. 1 is a registered assesee under the provisions of Central Goods and Services Tax Act, 2017/ Assam Goods & Services Tax Act, 2017 (hereinafter referred to as CGST/AGST Act, 2017) bearing GST Registration No. 18AAPF4449J1Z0. 3. Under Section 44 of the CGST/AGST Act, 2017, the assesees are required to file annual returns which may include self certified reconciliation statement reconciling the value of supplie....

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