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

LATIKA GHOSH vs. THE COMMERCIAL TAX OFFICER/ASSISTANT COMMISSIONER AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Rita Mukherjee
Himangshu Kr. Ray
Y. Sundariya
Res. Counsel
A. Ray
S. Mukherjee
Debasish Ghosh

Petitioner / Applicant

LATIKA GHOSH
Respondent THE COMMERCIAL TAX OFFICER/ASSISTANT COMMISSIONER AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Mar 1, 2022
Order No.

MAT 112 of 2022 With IA No. CAN 1 of 2022 IA No. CAN 2 of 2019 (Old No. CAN 5519 of 209)

Citation

2022(3) TAXREPLY 5438
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

This intra court mandamus appeal filed by the appellant challenging the order dated 20.12.2021 in WPA 19537/2021 by which the learned writ court directed the respondents to file affidavit-in-opposition and did not grant the prayer for interim relief for restoration of the appellant’s certificate of registration under the provisions of West Bengal Goods & Service Tax Act and Central Goods & Service Tax Act. With the consent of the learned counsel on the either side the writ petition itself was heard and it is being disposed of by this order along with this appeal. The authorities under the West Bengal Goods & Service Tax Act (hereinafter referred to as the state authorities) issued show cause notice dated 06.06.2018 proposing to cancel the certificate of registration of the appellant for the reason that they have not filed their returns for a continuous period of six months. Soon after receipt of the notice, the appellant had filed the return for the period and ....

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 :
20
May
S
M
T
W
T
F
S
20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).