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KD CONSTRUCTION AND ANOTHER vs. THE UNION OF INDIA & OTHERS
(Gauhati High Court)

Hon'ble Judges:

SOUMITRA SAIKIA ORDER
Pet. Counsel
Namita Gogoi.
Res. Counsel
S.g.i.

Petitioner / Applicant

KD CONSTRUCTION AND ANOTHER
Respondent THE UNION OF INDIA & OTHERS
Court Gauhati High Court
State

Assam

Date Oct 3, 2024
Order No.

WP(C)/3341/2024

Citation

2024(10) TAXREPLY 11538
Original Order
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ORDER

Heard Ms. N. Gogoi, learned counsel for the petitioners. Also heard Ms. K. Phukan, learned Central Government Counsel for the respondent no. 1, Mr. S.C. Keyal, learned Standing Counsel, Central Goods and Service Tax and Mr. B. Choudhury, learned Standing Counsel, Finance & Taxation Department. 2. The petitioner is a registered assesee under the provisions of Central Goods and Services Tax Act, 2017/ Assam Goods & Services Tax Act, 2017 (hereinafter referred to as CGST/AGST Act, 2017) bearing GST Registration No. 18AGSPD7742G1Z2. 3. Under Section 44 of the CGST/AGST Act, 2017, the assesees are required to file annual returns which may include self certified reconciliation statement reconciling the value of supplies declared in the returns filed for the financial year with the audited annual financial statement for every financial year electronically under the provisions of Rule 80 of the CGST Rules, 2017. Annual returns are to be furnished for every financial year as ....

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