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

BIBHAWORI BARUAH vs. THE UNION OF INDIA AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

MANISH CHOUDHURY
Pet. Counsel
A.k. Gupta
R.k. Mahanta
M Nirola
Res. Counsel
S.g.i.

Petitioner / Applicant

BIBHAWORI BARUAH
Respondent THE UNION OF INDIA AND OTHERS
Court Gauhati High Court
State

Assam

Date Mar 18, 2025
Order No.

WP(C)/1036/2025

Citation

2025(3) TAXREPLY 12783
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)
Related Tags :

TaxGPT Beta

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

ORDER

JUDGMENT & ORDER [ORAL] 1. The petitioner has approached this Court by the instant writ petition, preferred under Article 226 of the Constitution of India, on the premise that her GST Registration under the Central Goods and Services Tax [CGST] Act, 2017 has been cancelled by an Order dated 19.04.2024 pursuant to issuance of a Show Cause Notice dated 11.10.2023. The assail is made inter-alia on the grounds that the manner in which the GST Registration has been cancelled is arbitrary and the impugned Order of cancellation has been passed without due application of mind. 2. It is the case of the petitioner that she is the sole proprietor of a firm by the name, M/s Bee Bee Enterprise and in order to carry out her business of transportation of goods, she got herself registered as a dealer under the Central Goods and Services Tax [CGST] Act, 2017 [‘the CGST Act’, for short]/State Goods and Services Tax [SGST] Act, 2017 [‘the SGST Act’, for short]. It i....

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 :
25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

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

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)