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ANANTA PACKAGING AND PRINTING vs. THE UNION OF INDIA AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

MANISH CHOUDHURY
Pet. Counsel
D Saraf
S S Gupta
Res. Counsel
---

Petitioner / Applicant

ANANTA PACKAGING AND PRINTING
Respondent THE UNION OF INDIA AND OTHERS
Court Gauhati High Court
State

Assam

Date May 5, 2025
Order No.

WP(C)/2093/2025

Citation

2025(5) TAXREPLY 13343
Original Order
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ORDER

ORDER Heard Ms. P. Sharma, learned counsel representing Mr. D. Saraf, learned counsel for the petitioner; Mr. K. Jain, learned counsel representing Mr. S.C. Keyal, learned Standing Counsel, CGST for the respondent nos. 1, 5 & 6; and Mr. H. Baruah, learned counsel representing Mr. B. Gogoi, learned Standing Counsel, AGST for the respondent nos. 2, 3 & 4. 2. In this writ petition, the petitioner has challenged a Summary of Show Cause Notice dated 12.12.2023 and an Order dated 27.04.2024 passed in deference to the Summary Show Cause Notice. It is the case of the petitioner that the Summary Show Cause Notice pertains to the Tax Period : 2018-2019. The petitioner has assailed the same on a ground that the respondent authorities had resorted to a notification, Notification no. 56/2023-CT dated 28.12.2023 issued under Section 168A of the Central Goods and Services Tax Act, 2017 to issue the Summary Show Cause Notice. It is contended that the impugned Notification no. 56/202....

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