Maina Devi Choraria Vs Union of India
Date: October 2, 2024
Court: High Court
Bench: Gauhati
Type: Writ Petition
Judge(s)/Member(s): SOUMITRA SAIKIA
Subject Matter
Section 16(4) demand order set aside due to Section 16(5) insertion
Summary
The case involves a petitioner engaged in the automobile goods business who is a registered taxpayer under the CGST/AGST Act, 2017. The petitioner was obligated under Section 44 of the Act to file annual returns, including reconciled statements, elec…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Heard Mr. D. Saraf, learned counsel for the petitioner. Also heard Ms. K. Phukan, learned Central Government Counsel for the respondent no.1, Mr. S.C. Keyal, learned Standing Counsel, Central Goods and Service Tax and Mr. B. Choudhury, learned Standing Counsel, Finance & Taxation Department. 2. The petitioner is engaged in the business of d…