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BITUPAN DOLEY vs. THE STATE OF ASSAM & OTHERS
(Gauhati High Court)

Hon'ble Judges:

MANISH CHOUDHURY
Pet. Counsel
R.s. Mishra
R K Mahanta
M Nirola
Res. Counsel
---

Petitioner / Applicant

BITUPAN DOLEY

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

Assam

Date Feb 18, 2025
Order No.

WP(C)/711/2025

Citation

2025(2) TAXREPLY 12525

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ORDER

ORDER PER Heard Mr. R.S. Mishra, learned counsel for the petitioner and Mr. B. Choudhury, learned Standing Counsel, Finance & Taxation Department for all the respondents. 2. The petitioner has stated that he is in the business of execution of works contracts and carries out business in the name of his proprietorship concern, M/s Bitupan Doley. For the purpose of carrying the business, the petitioner had registered himself under the Goods and Services Tax [GST] vide Registration no. GSTIN/ID : 18BEHPD3262H2ZM. 3. The petitioner has approached this Court by the instant writ petition to assail an Order dated 25.08.2024 passed by the respondent no. 3 purportedly in exercise of powers conferred under Section 73 of the Assam Goods and Services Tax Act, 2017. One of the grounds on which the Order dated 25.08.2024 has been challenged is that there was no proper and prior Show Cause Notice prescribed under sub-section [1] of Section 73 of the Assam Goods and Services Tax Act,....

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