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AKBAR ALI MIR AND ANOTHER vs. THE STATE OF ASSAM & OTHERS
(Gauhati High Court)

Hon'ble Judges:

MANISH CHOUDHURY
Pet. Counsel
N Gogoi
N Hawelia
Res. Counsel
---

Petitioner / Applicant

AKBAR ALI MIR AND ANOTHER

Respondent THE STATE OF ASSAM & OTHERS
Court Gauhati High Court
State

Assam

Date Nov 12, 2024
Order No.

WP(C)/5686/2024

Citation

2024(11) TAXREPLY 11711

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ORDER

JUDGMENT The petitioner in the present writ petition, preferred under Article 226 of the Constitution of India, has assailed an Order-in-Original dated 06.09.2024 passed under Section 74 of the Central Goods and Services Tax [CGST] Act, 2017/Assam Goods and Services [AGST] Act, 2017 for the period : April, 2022 – March, 2024 and a Summary of the Order dated 06.09.2024 in Form GST DRC-07 under Rule 142[5] of the corresponding Rules by the respondent no. 4. A direction has also been sought for not to give effect to the impugned Order-in-Original dated 06.09.2024 and the Summary of the Order dated 06.09.2024. 2. The petitioner no. 2 carries out his business in coal under the name and style of petitioner no. 1 with a Certificate of GST Registration no. 18BMGPM0289L3Z1. The petitioner has averred that the petitioner is entitled to Input Tax Credit [ITC] in respect of purchase of coal under the provisions of the Central Goods and Services Tax [CGST] Act, 2017/Assam Goods and....

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