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

BIKASH NIRALA vs. THE JOINT COMMISSIONER (APPEALS) CGST & CX, RANCHI
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
DEEPAK ROSHAN
Pet. Counsel
Rajesh Kr. Tiwari
Ritesh Kr. Sahu
Mamta Kumari
Res. Counsel
P.a.s Pati
Ranjana Mukherjee

Petitioner / Applicant

BIKASH NIRALA
Respondent THE JOINT COMMISSIONER (APPEALS) CGST & CX, RANCHI
Court Jharkhand High Court
State

Jharkhand

Date Nov 29, 2022
Order No.

W.P.(T) No. 2988 of 2022

Citation

2022(11) TAXREPLY 6628
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

Heard learned counsel for the parties. 2. The Joint Commissioner (Appeals) CGST, Ranchi has dismissed the Order-In-Appeal No. 269/CGST/RAN/2021 preferred by the petitioner vide order dated 29.11.2021 as having been filed after lapse of extended time limit of 1 month in terms of Section 107 (1) & (4) of the CGST Act, 2017. The order of cancellation of the GSTIN registration of the petitioner dated 14.12.2019 was challenged in appeal by the petitioner. The said appeal was filed on 25.09.2021. 3. As per Section 107 (1) read with Subsection (4) a person aggrieved by any decision or order passed under the Act has a remedy to prefer an appeal within a period of 3 months from the date on which such decision or order is communicated to such person and if the appeal is filed beyond the period of 3 months, delay for the further period of 1 month can be condoned, if the appellant is able to satisfy that he was prevented by sufficient cause from presenting the appeal within the afor....

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
12
Jun
S
M
T
W
T
F
S
13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

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).