2018 (3) TMI 1691

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.... 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 possible for ....

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....-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, t....