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GAUTAM KAR vs. THE UNION OF INDIA & OTHERS
(Gauhati High Court)

Hon'ble Judges:

SOUMITRA SAIKIA
Pet. Counsel
A.k. Gupta
Res. Counsel
S.g.i.

Petitioner / Applicant

GAUTAM KAR
Respondent THE UNION OF INDIA & OTHERS
Court Gauhati High Court
State

Assam

Date Feb 3, 2023
Order No.

WP(C)/576/2023

Citation

2023(2) TAXREPLY 7090
Original Order
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ORDER

ORDER Heard Mr. R. S. Mishra, learned counsel for the petitioner. Also heard Mr. S. C. Keyal, learned standing counsel for the GST. 2. This writ petition is filed impugning the order dated 23.11.2021 passed by the respondent No. 5, namely, the Superintendent, Central Goods and Service Tax, Dhekiajuli, Range-1, Tezpur, Assam whereby the GST registration of the petitioner was cancelled in terms of the provisions of Section 29 of the Central Goods and Services Tax Act, 2017. Thereafter, the petitioner preferred an appeal against the impugned order of cancellation dated 14.12.2022 under Section 107 of the Central Goods and Services Tax Act, 2017. However, the said appeal also came to be dismissed as being time barred by the Appellate Authority, namely, respondent No. 3 vide order dated 25.01.2023, which is also impugned in the writ petition. 3. The petitioner is engaged in the business of execution of works contract and also having a Stone Crusher unit situated at Thelamara,....

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