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

BASANTA KUMAR PALITA vs. THE COMMISSIONER, CT & GST AND OTHER
(Orissa High Court)

Hon'ble Judges:

JASWANT SINGH
M.S. RAMAN
Pet. Counsel
Anup Narayan Mohanty
Res. Counsel
Sunil Mishra

Petitioner / Applicant

BASANTA KUMAR PALITA
Respondent THE COMMISSIONER, CT & GST AND OTHER
Court Orissa High Court
State

Odisha

Date Feb 22, 2022
Order No.

W.P. (C) No.4892 of 2022

Citation

2022(2) TAXREPLY 5430
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

1. This matter is taken up by virtual/physical mode. 2. Assailing the Order dated 14.02.2020 cancelling the Registration Certificate bearing No. GSTIN: 21BYAPP8300D2Z0 with effect from 14.02.2020 under the provisions of the Central Goods and Services Tax Act, 2017, the Petitioner has approached this Court invoking writ jurisdiction on the ground that his reply to the Show Cause Notice dated 03.02.2020 for cancellation of registration was not taken care of by the Opposite Party No.2. 3. It appears from the Show Cause Notice dated 03.02.2020 vide Annexure-3 that the Petitioner had not furnished returns for a continuous period of six months and he was directed to file response. The Petitioner submits that on account of ill-health there was default in furnishing returns. However, from the Order dated 14.02.2020 vide Annexure-4, whereby the Opposite Party No.2 has cancelled the registration, it is seen that the Petitioner has not responded to GSTR-3A notice, REG-17 notice and per....

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 :
19
May
S
M
T
W
T
F
S
20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).