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AMAN GUPTA vs. THE UNION OF INDIA AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

ARUN DEV CHOUDHURY
Pet. Counsel
D Saraf
S S Gupta
Res. Counsel
S. G. I.

Petitioner / Applicant

AMAN GUPTA

Respondent THE UNION OF INDIA AND OTHERS
Court Gauhati High Court
State

Assam

Date May 26, 2025
Order No.

WP ( C ) / 2261 / 2025

Citation

2025(5) TAXREPLY 13549
Original Order
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ORDER

ORDER 1. Heard Mr. D. Saraf, learned counsel for the petitioner and Mr. B. Gogoi, learned Additional Advocate General, Assam for the respondent Nos. 1 to 3. 2. The case of the petitioner herein is that the respondent No. 3 has issued the summary of show cause notice dated 29.11.2024 without passing any order under Section 73 (1) of the AGST Act, 2017. It is further case of the petitioner that he has sought for an opportunity of hearing, however, without giving any opportunity of hearing, the order dated 28.02.2025 has been passed. 3. Both the learned counsels for the parties submit that similar issue has already been dealt in Para 29 of the judgment and order (oral) dated 26.09.2024 passed by a Co-ordinate Bench in WP(C) No. 3912/2024 and other connected petitions (Construction Catalysers Pvt. Ltd. Vs. the State of Assam and 2 others). Accordingly, this writ petition is having similar issue, the determination made in said Construction Catalysers Pvt. Ltd (supra), shall c....

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