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

GIGAMADE MACHINERIES PRIVATE LIMITED vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

SONIA GOKANI
SANDEEP N. BHATT
Pet. Counsel
Maulik Nanavati
Res. Counsel
Trupesh Kathiriya

Petitioner / Applicant

GIGAMADE MACHINERIES PRIVATE LIMITED

Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Feb 10, 2023
Order No.

R/SPECIAL CIVIL APPLICATION NO. 17599 of 2022

Citation

2023(2) TAXREPLY 7019
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

ORAL ORDER (PER : HONOURABLE MR. JUSTICE SANDEEP N. BHATT) 1. The petitioner is before this Court seeking to challenge the illegal action of respondent State Tax Officer cancelling of registration of the petitioner under the Gujarat Goods and Services Tax Act, 2017 (‘the GGST Act, 2017’ for short). 2. The facts of the present case are epitomized as under : 2.1 The petitioner is a registered firm under the Gujarat Goods and Services Tax Act, 2017, having goods and service tax identification No.24AAICG3973D1ZO. 2.2 The State Tax Officer, Ghatak 15, Ahmedabad issued a show-cause notice dated 09.05.2022 Form GST REG- 17/31. As averred, the notice was purportedly issued in exercise of powers under Section 29 of the CGST Act, 2017 read with Rule 22(1) of the Central Goods and Services Tax Rules, 2017. The show-cause notice simply stated the following as the reason for issuance of the notice – “1. Taxpayer found non-functioning / not exis....

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
18
Jun
S
M
T
W
T
F
S
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).