M/s SRKM STEEL PVT. LTD. Versus THE STATE OF ASSAM AND 4 ORS.
GST
2018 (3) TMI 1691 – GAUHATI HIGH COURT – 2018 (18) G. S. T. L. J213 (Gau)
GAUHATI HIGH COURT – HC
Dated:- 29-3-2018
WP(C) 1834/2018
GST
MR. ACHINTYA MALLA BUJOR BARUA , J.
Advocate for the Petitioner : MS. M L GOPE
Advocate for the Respondent : SC, FINANCE DEPTT.
ORDER
Heard Ms. M.L. Gope, learned counsel for the petitioner, Mr. D. Saikia, learned Senior Additional Advocate General, State of Assam and Mr. S.C Keyal, learned ASGI appearing for the respondents in the Union of India.
The petitioner firm is assessable under the GST Act and for the purpose, they are required to file online mandatory returns in the form of GSTR-1 or if GSTR-1 is not possi
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ated 18.12.2017 before the Superintendent of Taxes, Unit-D, C-8, Kar Bhawan, Ganeshguri, Guwahati highlighting the aforesaid inconvenience with a request for appropriate advice. As nothing was done, a further representation dated 08.01.2018 was also submitted.
A communication from the GST Help Desk has also been brought on record, by which the petitioner was informed that in the event the temporary authorized signatory is dead or is not traceable, the appropriate remedy would be to approach the Revisional Jurisdictional Tax Officer to set up a new authorized signatory in the GST portal.
From the said communication, it appears that the jurisdictional tax officer, who in the present case is said to be the Superintendent of Taxes is the appr
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