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DYM AUTO WORLD vs. ASSISTANT COMMISSIONER OF CGST AND CENTRAL EXCISE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

BIBEK CHAUDHURI, J.
Pet. Counsel
Jagriti Mishra
Subrata Pal
Res. Counsel
Ratan Banik

Petitioner / Applicant

DYM AUTO WORLD
Respondent ASSISTANT COMMISSIONER OF CGST AND CENTRAL EXCISE & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jan 30, 2023
Order No.

W.P.A. No. 36 of 2023

Citation

2023(1) TAXREPLY 6929
Original Order
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ORDER

Affidavit of service filed in Court today be kept with the record. It is not in dispute that the petitioner was a payee of GST having GSTIN No.19ANZPD0398J1Z9 in respect of his proprietor business. He filed GST return for the month of June, 2020 within the stipulated period of time on 31st December, 2020. It is the case of the petitioner that he could not file GST return within the stipulated period of time thereafter as he was incurred heavy losses in his business and consequently had lost his control and even attempted to commit suicide on 27th December, 2020. He was, therefore, admitted to hospital during the whole month of December and for sometimes in the month of January, 2021. As he failed to file return for a continuous period of six months, the petitioner was served with a notice to show-cause as to why his GST registration would not be cancelled on 4th January, 2021. He was directed to appear personally on 4th January, 2021 itself or submit his reply within seven d....

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