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

SUDARSHAN SARKER vs. HE UNION OF INDIA & ORS.
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Himangshu Kumar Ray
Shiwani Shaw
Animitra Roy
Res. Counsel
Anirban Ray
Md. T.m. Siddiqui
Nilotpal Chatterjee

Petitioner / Applicant

SUDARSHAN SARKER
Respondent HE UNION OF INDIA & ORS.
Court Calcutta High Court
State

West Bengal

Date Jun 9, 2025
Order No.

WPA 2754 of 2025

Citation

2025(6) TAXREPLY 13625
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

1. Affidavit of service filed in Court today is retained with the record. 2. The present writ petition has been filed, inter alia, challenging the order dated 31st December 2024 passed by the appellate authority under Section 107 of the WBGST / CGST Act, 2017 (hereinafter referred to as the “said Act”). 3. Mr. Ray, learned advocate appearing for the petitioner would submit that the petitioner seeks to assail the aforesaid order on two fold grounds. Primarily, the petitioner submits that the appellate authority had decided the matter ex parte without providing further opportunity of personal hearing to the petitioner to present his case, especially since he is a 73 year old person. 4. Independent of the above, he submits that having regard to the provisions contained under Section 107 (12) of the said Act, the appellate authority was under an obligation to decide the points raised and adjudicate the appeal independent of the fact whether petitioner had appeare....

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
15
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).