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

SAMSUDDIN AHMED (S. AHMED AND CO.) vs. UNION OF INDIA AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

ACHINTYA MALLA BUJOR BARUA
Pet. Counsel
M Bhattacharjee
Res. Counsel
Sc, Gst

Petitioner / Applicant

SAMSUDDIN AHMED (S. AHMED AND CO.)
Respondent UNION OF INDIA AND OTHERS
Court Gauhati High Court
State

Assam

Date Mar 2, 2022
Order No.

WP(C)/5209/2021

Citation

2022(3) TAXREPLY 5439
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

Heard Ms. M Bhattacharjee, learned counsel for the petitioner. Also heard Mr. S C Keyal, learned counsel for the respondents in the GST Department. 2. The petitioner which is a registered contractor and deals with manpower supply service and is also a service provider to the entity Oil India Limited and having service tax registered bearing no. ABZPA6595LST001 is aggrieved by the demand-cum-show-cause notice dated 29.09.2020 issued by the Joint Commissioner, Central Goods and Service Tax, Dibrugarh under the provisions of the Finance Act, 1994. As per the said demand-cum-show-cause notice, the petitioner assessee has been held to be restoring to willful suppression of material facts to evade payment of service tax amounting to ₹ 1,46,41,544/- (Rupees One Crore Forty Six Lakh Forty One Thousand Five Hundred and Forty Four). 3. Ms. M Bhattacharjee, learned counsel for the petitioner has raised several factual aspects before the Court that on facts the petitioner had paid all....

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)).