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State - Assam ✔

  180 Results

SHAHIMA KHATUN vs. THE STATE OF ASSAM & OTHERS


(Gauhati High Court | Jun 20, 2025)

Short Summary:
The court disposed of the writ petition challenging the cancellation of the petitioner’s GST registration due to non-filing of returns for six continuous months. It held that under Section 29(2)(c) ..... Subscribe to Read more
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ABDUR ROFIQUE vs. THE UNION OF INDIA & OTHERS


(Gauhati High Court | Jun 18, 2025)

Short Summary:
The court held that the GST registration of the petitioner was validly cancelled for non-filing of returns for six continuous months, as per Section 29(2)(c) of the CGST Act and Rule 22 of the CGST Ru..... Subscribe to Read more
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GELI BAGRA vs. THE UNION OF INDIA & OTHERS


(Gauhati High Court | Jun 11, 2025)

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The court set aside the cancellation of the petitioner’s GST registration, which was revoked due to non-filing of returns for over six months and non-response to notices. The petitioner had lost acc..... Subscribe to Read more
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The court held that cancellation of GST registration for non-filing of returns for six continuous months is valid under Section 29(2)(c) of the CGST Act. However, pursuant to the proviso to Rule 22(4)..... Subscribe to Read more
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The court held that the GST registration cancellation under Section 29(2)(c) of the CGST Act, 2017, due to non-filing of returns for six continuous months, can be reversed. If the petitioner furnishes..... Subscribe to Read more
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ASSAM AUTO SPARES vs. THE STATE OF ASSAM & OTHERS


(Gauhati High Court | Jun 5, 2025)

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The court reviewed a tax assessment order confirming tax levy and attachment despite the taxpayer submitting a timely reply to the show cause notice. The impugned order wrongly presumed non-response b..... Subscribe to Read more
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The court allowed the petition challenging the cancellation of the petitioner’s GST registration due to non-filing of returns, noting that the petitioner had not received the show-cause notice and h..... Subscribe to Read more
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SMTI GICHAK DANIAM vs. THE UNION OF INDIA & OTHERS


(Gauhati High Court | Jun 2, 2025)

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The court directed the tax authorities to consider the petitioner’s representation seeking permission to pay outstanding GST dues of approximately Rs. 4.74 crore in installments, in accordance with ..... Subscribe to Read more
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MAHABIR TIWARI vs. THE UNION OF INDIA & OTHERS


(Gauhati High Court | Jun 2, 2025)

Short Summary:
The court held that Notification No. 56/2023-Central Tax, which extended the time for issuance of tax orders under Section 73 of the CGST Act without the GST Council's recommendation and without a for..... Subscribe to Read more
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The court held that a GST registration cancelled due to non-filing of returns for six continuous months can be restored if the petitioner, within two months, approaches the proper officer with all pen..... Subscribe to Read more
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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).