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

JENIA NAMCHOOM vs. THE UNION OF INDIA AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

ROBIN PHUKAN
Pet. Counsel
Shantanu Kumar Sarma
Res. Counsel
Marto Kato
M K Boro

Petitioner / Applicant

JENIA NAMCHOOM

Respondent THE UNION OF INDIA AND OTHERS
Court Gauhati High Court
State

Assam

Date May 27, 2025
Order No.

WP(C) 221/2025

Citation

2025(5) TAXREPLY 13509
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 Heard Mr. S.K. Sarma, learned counsel for the petitioner. Also heard Mr. M.K. Boro, learned standing counsel for the respondents in the CGST. 2. In this petition, under Article 226 of the Constitution of India, the petitioner has challenged the order dated 04.05.2024, passed by the respondent No. 3/Superintendent of Central Goods and Services Tax, Namsai Range, Namsai, Arunachal Pradesh, whereby the GST registration of the petitioner was cancelled. 3. Mr. Sarma, learned counsel for the petitioner submits that the petitioner has been carrying on business of work contract services under the name and style of M/s FRAA TAKA INFRATECH and on account of his illness, he could not file his GST returns for a continuous period of more than six months, and thereafter, the respondent No. 3 had issued a show cause notice to him and his GST registration was cancelled. Mr. Sarma also submits that the petitioner came to know about cancellation of his GST registration only when he ....

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).