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UPENDRA MAHATO vs. UNION OF INDIA AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
CHAITALI CHATTERJEE (DAS)
Pet. Counsel
Himangshu Kumar Ray
Shiwani Shaw
Subhasis Podder
Res. Counsel
Kaushik Dey
Ravi Ranjan Kumar

Petitioner / Applicant

UPENDRA MAHATO
Respondent UNION OF INDIA AND OTHERS
Court Calcutta High Court
State

West Bengal

Date May 14, 2025
Order No.

MAT/659/2025 IA NO: CAN/1/2025

Citation

2025(5) TAXREPLY 13384
Original Order
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ORDER

1. This intra court appeal at the instance of the writ petitioner is directed against the order dated 29th April, 2025 in WPA 31078 of 2024. 2. The said writ petition was filed by the appellant for a composite relief by challenging the show cause notice dated 8.9.2023, the order in original dated 14.12.2023, summary of which was uploaded on 20.12.2023 and the order dated 21.11.2024 rejecting the application for rectification. 3. The learned Single Bench had dismissed the writ petition by the impugned order.  4. Aggrieved by the same, the appellant is before this court by way of this appeal. 5. We have elaborately heard the learned advocates for the parties and carefully perused the materials placed on record. 6. It is an admitted factual position that the appellant did not respond to the show cause notice dated 8.9.2023 which has been uploaded in statutory form GST DRC 01 on 18.9.2023 as he did not file any reply within the time permitted, but had sent a....

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Taxpayers have a choice to pay tax either, as per -  

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GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

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