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DIGANTA DUARAH vs. THE UNION OF INDIA AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

ARUN DEV CHOUDHURY
Pet. Counsel
A.k. Gupta
R.k. Mahanta
R.s. Mishra
Res. Counsel
S.g.i.

Petitioner / Applicant

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

Assam

Date May 16, 2025
Order No.

WP(C)/2588/2025

Citation

2025(5) TAXREPLY 13467
Original Order
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ORDER

ORDER PER 1. Heard Mr. R.S. Mishra, learned counsel for the petitioner and Mr. S.C. Keyal, learned Standing counsel, GST for the respondent Nos. 2 to 5. 2. It is the case of the petitioner that he has been carrying out his business under the name & style, “M/s Diganta Duarah”. He is the sole proprietor and is an Assesee registered under the provisions of Finance Act, 1994 (since omitted by the Central Goods and Services Tax (CGST) Act, 2017) bearing registration No. ACHPD3271DST001. It is further case of the petitioner that the petitioner was assessed to tax under Assam Value Added Tax for the Financial Year 2016-2017. Aggrieved by such assessment, the petitioner challenged the Order-in-Original dated 19.12.2023, before the Commissioner (Appeals), CGST, Central Excise & Customs. In terms of Section 79(5) of the Assam Value Added Tax Act, 2003, an appeal can be entertained by the appellate authority only on pre-deposit amount as prescribed and after provid....

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