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KRISHANU BORTHAKUR vs. UNION OF INDIA AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

SOUMITRA SAIKIA
Pet. Counsel
A K Gupta
R K Mahanta
Res. Counsel
---

Petitioner / Applicant

KRISHANU BORTHAKUR

Respondent UNION OF INDIA AND OTHERS
Court Gauhati High Court
State

Assam

Date Jan 3, 2025
Order No.

WP(C)/7057/2024

Citation

2025(1) TAXREPLY 12192
Original Order
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ORDER

ORDER Heard Mr. R.S. Mishra, learned counsel for the writ petitioner. Also heard Mr. S. C. Keyal, learned Standing Counsel, GST, for the respondents. 2. The petitioner is engaged in execution of works contract and is an assessee registered under the provision of GST Act, 2017 and has GST Registration being Registration No. 18AUNPK1042P1Z7. 3. Pursuant to being registered under the GST Act, the petitioner has been regularly submitting his GST returns. However, due to several personal problems his GST returns could not be submitted for a continuous period of 6 (six) months. On 19.02.2024, respondent No. 3 issued a show cause notice on the petitioner to show cause as to why the GST registration should not be cancelled for not filing the returns for a continuous period of 6 months. The reply was directed to be submitted within 7 days from the date of service of notice. 4. It is submitted by the learned counsel for the petitioner that by order dated 07.03.2024 under refer....

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