Login | Register

GST Library

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Contact Us

Our Services

TaxReply India Pvt Ltd

SWARUPA GHOSH vs. THE ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
SUPRATIM BHATTACHARYA
Pet. Counsel
Saurabh Sankar Sengupta
Indranil Biswas
Res. Counsel
T. M. Siddique
Debasish Ghosh
V. Kothari

Petitioner / Applicant

SWARUPA GHOSH

Respondent THE ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Sep 22, 2022
Order No.

M.A.T. No.791 of 2022 With I.A. No.CAN 1 of 2022

Citation

2022(9) TAXREPLY 6393

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. Certified copy of the impugned order dated 11th May, 2022 filed by Mr. Sengupta, learned Advocate for the appellant, is placed on record. 2. This intra Court appeal is directed against the order dated 11th May, 2022 passed in W.P.A. No.7816 of 2022. By the said order, the writ petition filed by the appellant challenging the rejection of the revocation application dated 21st March, 2022 and all other earlier proceedings were dismissed on the ground that an appellate remedy is available under the Act. Being aggrieved by such order, the appellant is before us by way of filing this appeal. 3. We have heard Mr. Saurabh Sankar Sengupta, learned counsel appearing for the appellant and Mr. Debasish Ghosh, learned Advocate for the State. 4. The case had a chequered history commencing from August, 2021 when the first show cause notice was issued on 23rd August, 2021 proposing to cancel the registration on the ground that there is a contravention of Section 29(12)(a) of the West....

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
8
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).