Login | Register

GST Library

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Contact Us

Our Services

TaxReply India Pvt Ltd

INDRAJIT ROY vs. THE SUPERINTENDENT, BARASAT RANGE IV & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Rita Mukherjee
Aratrika Roy
Res. Counsel
Bhaskar Prosad Banerjee
Tapan Bhanja

Petitioner / Applicant

INDRAJIT ROY

Respondent THE SUPERINTENDENT, BARASAT RANGE IV & OTHERS
Court Calcutta High Court
State

West Bengal

Date Sep 2, 2024
Order No.

WPA 4345 of 2024

Citation

2024(9) TAXREPLY 10747

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

ORDER 1. Challenging the order of cancellation of registration dated 13th September, 2023 and the order rejecting the application for revocation of cancellation dated 2nd January, 2024, the present writ petition has been filed. 2. Ms. Mukherjee, learned advocate appearing on behalf of the petitioner would submit that the show cause notice dated 7th August, 2023 only spells out that the registration of the petitioner had been obtained by means of fraud, wilful misstatement or suppression of facts, without identifying the particulars of such fraud or wilful misstatement or suppression. According to her, the petitioner has been denied the right to object appropriately in absence of appropriate disclosure. She further submits, the show-cause does not identify the name of the issuer and as such the petitioner couldn’t appear and explain its case. She would submit that the order of cancellation of registration dated 13th September, 2023 is as vague as it can be. The order is....

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
17
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).