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

PRONOTI SARKAR vs. UNION OF INDIA & OTHERS
(Gauhati High Court)

Hon'ble Judges:

SANJAY KUMAR MEDHI
Pet. Counsel
A.k. Gupta
Res. Counsel
S.g.i.

Petitioner / Applicant

PRONOTI SARKAR
Respondent UNION OF INDIA & OTHERS
Court Gauhati High Court
State

Assam

Date Feb 24, 2023
Order No.

WP(C)/1049/2023

Citation

2023(2) TAXREPLY 7086
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER Heard Shri RS Mishra, learned counsel for the writ petitioner. Also heard Shri S.C. Keyal, learned Standing Counsel, GST, appearing for the respondents. 2. The petitioner firm is engaged in the business of executing works contract and trading of hardware goods and, therefore, is required to have GST registration. The petitioner had accordingly obtained GST registration but due to certain reasons beyond the control of the petitioner, which includes the ill health and lack of knowledge about online compliances, the petitioner could not file its return regularly. Situated thus, a show cause notice dated 08.07.2022 was issued to the petitioner as to why its GST registration should not be cancelled. Thereafter, the impugned order dated 10.08.2022 has been issued cancelling the GST registration of the petitioner. 3. The appeal preferred by the petitioner against the impugned order dated 10.08.2022 is pending before the appellate authority. 4. Shri Mishra, the learned....

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
19
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).