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

VISHAL KUMAR ARYA vs. ASSISTANT COMMISSIONER & OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Rita Mukherjee
Ghanshyam Jha
Res. Counsel
T. M. Siddique
Debasish Ghosh

Petitioner / Applicant

VISHAL KUMAR ARYA
Respondent ASSISTANT COMMISSIONER & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jan 20, 2023
Order No.

M.A.T. No.2003 of 2022 with I.A. No.CAN 1 of 2022

Citation

2023(1) TAXREPLY 6926
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

JUDGMENT (T.S. SIVAGNANAM, J.) 1. This intra-Court appeal filed by the writ petitioner is directed against the order dated 21st November, 2022 in W.P.A. No.21599 of 2022. The said writ petition was filed challenging an order passed by the authority under Section 74(9) of the WBGST Act, 2017 dated 21st June, 2022. The adjudicating authority had initially issued show cause notice to which the appellant had submitted his reply and the personal hearing was fixed on 20th June, 2022. Further, it appears that the appellant did not appear on the said date and it is stated that due to inadvertence, they overlooked the date and immediately on 21st June, 2022 submitted a representation tendering unconditional apology and requesting that they may be granted one more chance to appear before the authority and submit documents as was called upon to the appellant by the adjudicating authority. However, on 21st June, 2022, an order has been passed. 2. Considering the fact that the input ....

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
17
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).