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

ED AND F MAN COMMODITIES INDIA PVT. LTD. vs. THE ASSISTANT COMMISSIONER STATE TAX AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
CHAITALI CHATTERJEE (DAS)
Pet. Counsel
Somak Basu
Swagato Kabiraj
Res. Counsel
Tanoy Chakraborty

Petitioner / Applicant

ED AND F MAN COMMODITIES INDIA PVT. LTD.

Respondent THE ASSISTANT COMMISSIONER STATE TAX AND OTHERS
Court Calcutta High Court
State

West Bengal

Date May 13, 2025
Order No.

MAT/611/2025 IA NO: CAN/1/2025

Citation

2025(5) TAXREPLY 13294
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

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

ORDER

1. This intra court appeal by the writ petitioner is directed against the order dated 7th April, 2025 in WPA 10537 of 2024. 2. In the said writ petition the appellant had challenged the orders passed by the original authority affirmed by the appellate authority by which the appellant’s registration under the provisions of the WBGST Act was cancelled with effect from 1st July, 2017. 3. The challenge to the order of cancellation as well as the appellate authority’s order was on the ground of lack of jurisdiction and that the show cause notice was devoid of any reasons and the order passed by the original authority cancelling the registration was devoid of reasons and equally the order passed by the appellate authority. 4. Further, the appellant had approached the writ court earlier and during the pendency of the matter thought fit to approach the appellate authority, therefore, withdrew the writ petition and filed a statutory appeal and according to the appella....

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
9
Jun
S
M
T
W
T
F
S
10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

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).