Gauhati High Court

Page No.# 1/3 vs The State Of Assam And Ors on 2 May, 2025

Author: Manish Choudhury

Bench: Manish Choudhury

                                                                          Page No.# 1/3

GAHC010087352025




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                              THE GAUHATI HIGH COURT
   (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

                                 Case No. : WP(C)/2274/2025

            MS GANAPATI ENTERPRISE AND ANR
            A PROPRIETORSHIP FIRM SITUATED AT 44 A T ROAD MARWARIPATTY
            NAGAON ASSA 782001 REP BY ITS PROPRIETOR SRI BHARGAB SAIKIA

            2: BHARGAB SAIKIA
             PROPRIETOR OF THE PETITIONER NO 1 FIRM R/O VIL BHOTAIGAON PO
            UDIAYAGAON NAGAON ASSA

            VERSUS

            THE STATE OF ASSAM AND ORS
            THROUGH THE COMMISSIONER AND SECRETARY TO THE GOVT OF
            ASSAM MINISTRY OF FINANCE AND TAXATION KAR BHAWAN
            GANESGURI GUWAHATI ASSAM

            2:THE COMMISSIONER OF STATE TAX
             MINISTRY OF FIANANCE AND TAXATION KAR BHAWAN GANESHGURI
            GUWAHATI ASSAM

            3:THE ASSISTANT COMMISSIONER OF STATE TAX
             NAGAON 3 NAGAON ZONE ASSA

Advocate for the Petitioner   : MS. M L GOPE, MS. N HAWELIA,MR S K SAHA,MS. H JAIN,M
BARUAH

Advocate for the Respondent : SC, FINANCE AND TAXATION,
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                                    BEFORE
                   HONOURABLE MR. JUSTICE MANISH CHOUDHURY

                                           ORDER

Date : --02.05.2025

Heard Ms. N. Hawelia, learned counsel for the petitioners and Mr. B. Gogoi, learned Standing Counsel, Finance & Taxation Department for all the respondents.

The petitioners have approached this Court by the instant writ petition assailing a Show- Cause Notice dated 30.09.2023 and an Order-in-Original dated 15.12.2023 issued purportedly under Section 73 of the Assam Goods and Services Tax Act, 2017 ['the AGST Act, 2017', for short] on the ground that the Show-Cause Notice Dated 30.09.2023 was merely a summary of the show-cause notice and there was no show-cause notice in compliance of the provisions of Section 73 [1] of the AGST Act, 2017. Ms. Hawelia has further submitted that a summary show-cause notice cannot be equated with a show-cause notice required to be issued under Section 73 [1] of the AGST Act, 2017. Ms. Hawali has further submitted that the issue raised in this writ petition is covered by a catena of judgments.

Mr. Gogoi, learned Standing Counsel, Finance & Taxation Department has submitted that he would need some time to obtain the necessary instructions.

Issue notice, returnable on 21.05.2025.

As Mr. Gogoi, learned Standing Counsel, Finance & Taxation Department has appeared and accepted notices for all the respondents, formal notices need not be issued to the said respondents. Ms. Hawelia, learned counsel for the petitioners shall furnish requisite nos. of extra copies of the writ petition along with the annexures, to Mr. Gogoi within 2 [two] working days from today.

Having regard to the contentions raised in this writ petition on the ground that no show-cause notice under Section 73 [1] of the AGST Act had ever been served upon the petitioner, it is provided, in the interim, that there should be no coercive action in terms of Order-in-Original dated 15.12.2023 till the returnable date.

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JUDGE

Comparing Assistant