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SSN ASSOCIATES vs. UNION OF INDIA & OTHERS
(Gauhati High Court)

Hon'ble Judges:

SOUMITRA SAIKIA
Pet. Counsel
P.c. Dey
Res. Counsel
---

Petitioner / Applicant

SSN ASSOCIATES
Respondent UNION OF INDIA & OTHERS
Court Gauhati High Court
State

Assam

Date Mar 17, 2023
Order No.

WP(C)/1198/2023

Citation

2023(3) TAXREPLY 7248
Original Order
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ORDER

ORDER Heard Mr. B. Chakraborty, learned counsel for the petitioner and Mr. S.C. Keyal, learned Standing counsel, GST. 2. The petitioner firm deals with the business of printing and executing works contracts and supplies. The petitioner firm is represented by its proprietor, namely Ms. Subarna Nath. The petitioner firm has a GST Registration with effect from 17.10.2017 being Registration No. 18ALGPN2917B1ZF. 3. Pursuant to being registered under the GST, the petitioner firm was regularly submitted the GST returns till the month of June, 2021. Thereafter, several personal problems due to COVID19 Pandemic situation and lockdown throughout the entire country, the GST returns from the month of July, 2021 to January, 2021 could not be submitted. Because of countrywide lockdown, the business suffered severe financial losses. On 05.02.2022, respondent No. 4 issued a Show cause notice on the petitioner to show cause as to why the GST should not be cancelled for not filing the ret....

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