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ASSAM AUTO SPARES vs. THE STATE OF ASSAM & OTHERS
(Gauhati High Court)

Hon'ble Judges:

ARUN DEV CHOUDHURY
Pet. Counsel
Ankit Todi
R Jugli
A Nath
Res. Counsel
---

Petitioner / Applicant

ASSAM AUTO SPARES

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

Assam

Date Jun 5, 2025
Order No.

WP(C)/1918/2024

Citation

2025(6) TAXREPLY 13590
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ORDER

ORDER PER 1. Heard Mr. A. Todi, learned counsel for the petitioner. Also heard Mr. B. Gogoi, learned Additional Advocate General, Assam representing the State GST. 2. The case of the petitioner is that the Deputy Commissioner, Sales Tax, Guwahati Zone-B, Assam had issued a show cause notice on 30.09.2023. The petitioner claims to have submitted the reply to the show cause notice online on 20.12.2023 under acknowledgment No. ARN ZD18 1223033093T. However, on 29.12.2023, the impugned order in original was passed confirming the levy of taxes and it was observed that the petitioner had failed to respond to the show cause notice and accordingly, an order of attachment was also passed on the same date i.e. on 29.12.2023. 3. The limited ground urged in this writ petition is that though the petitioner had submitted the reply, however, while passing the impugned order, it is categorically recorded that the petitioner has not filed any reply to the aforesaid show cause notice. ....

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