2023 (10) TMI 1536

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....appearing for the writ petitioner. Also heard Mr. B. Choudhury, learned Standing Counsel, SGST and Taxation Department, Assam appearing for the respondents. 2. The petitioner herein claims to be engaged in the business of providing "Pandal or Shamiana Services" and is an assessee under the Central Goods & Services Tax Act, 2017 / Assam Goods & Services Tax Act, 2017 bearing Registration No.&nbs....

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.... the needful subject to payment of tax, penalty, filing of return and payment of late fee. 5. Mr. Mishra submits that his client is agreeable to the said recourse. If that be so, no practical purpose would be served by keeping this writ petition pending before this Court any further. 6. In view of the submissions made by the learned counsel for both the sides, this writ petition is being dis....