2021 (6) TMI 139

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....learned counsel appears for the respondents No.2, 3 and 4. 02. By means of this writ petition, the petitioner has challenged the direction contained in the communication dated 20.12.2019 [Annexure-6A to this writ petition] whereby the respondent No.5, the Assistant Commissioner, office of the Commissioner, Central Goods & Services Tax, Agartala has informed the respondent No.4 that it has come to their knowledge that the NF Railways Construction has engaged the petitioner namely ECI-NAYAK(JV) for supply of works contract service and accordingly the petitioner and their associates have supplied taxable services attracting payment of GST. On preliminary investigation, it has been found that the petitioner has not filed GSTR 3B return since 0....

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....ch have not been considered by the respondent No.5 and those have been stated in para-13 of the writ petition. For purpose of reference, para-13 of the writ petition is reproduced hereunder: "13. That, after receipt of that letter of the respondent No.5, the petitioner had to collect all the papers required by the said respondent and submitted the same before him along with their letter dated 03.03.2020 showing the payment of GST towards receipt of the Taxable Supply of Services to M/s Nayak Infrastructure Private Limited along with the said letter. Three sheets of bank statements were also enclosed therewith. A copy of that letter of the petitioner dated 03.03.2020, along with the copy of the bank statement, is enclosed as Annexure-10." ....