Login | Register

GST Library

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Contact Us

Our Services

TaxReply India Pvt Ltd

SMTI GICHAK DANIAM vs. THE UNION OF INDIA & OTHERS
(Gauhati High Court)

Hon'ble Judges:

ROBIN PHUKAN
Pet. Counsel
Kemo Lollen
Nyai Loyi
Ravi Shankar Mishra
Res. Counsel
Marto Kato
Tania Kipa

Petitioner / Applicant

SMTI GICHAK DANIAM

Respondent THE UNION OF INDIA & OTHERS
Court Gauhati High Court
State

Assam

Date Jun 2, 2025
Order No.

WP(C)/236/2025

Citation

2025(6) TAXREPLY 13554

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

ORDER PER Heard Mr. R.S. Mishra, learned counsel for the petitioner. Also heard Mr. M. Kato, learned Dy SGI for the respondent No. 1; and Mr. M.K. Boro, learned standing counsel assisted by Mr. T. Kipa, learned counsel for the respondent Nos. 2 and 3. 2. Mr. Mishra, learned counsel for the petitioner submits that the petitioner is an assessee, registered under the Central Goods and Services Tax Act, 2017, bearing registration No. 12CBGPD5633M1ZR and has been discharging his liabilities of payment of GST etc. as and when fell due. Mr. Mishra also submits that the petitioner was apprised by the respondent authorities about GST liability for a sum of Rs. 5,79,31,327.26/-, and out of the said amount, and having been so informed, the petitioner had paid a sum of Rs. 1,05,31,034/-, and there is a balance amount of Rs. 4,74,00,293.26/-, and that the petitioner is being pressurized by the respondent authorities to make immediate payment of the balance amount, and also he is being th....

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
9
Jun
S
M
T
W
T
F
S
10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

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).