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DILIP SHARMA S/O LATE SIURATAN SHARMA vs. THE UNION OF INDIA AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

ARUN DEV CHOUDHURY
Pet. Counsel
S Yasmin
M Sharma
Res. Counsel
Dy.s.g.i., Sc, Cgst

Petitioner / Applicant

DILIP SHARMA S/O LATE SIURATAN SHARMA

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

Assam

Date Jun 6, 2025
Order No.

WP(C)/3105/2025

Citation

2025(6) TAXREPLY 13618
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ORDER

1. Heard Mr. M Sharma, learned counsel for the petitioner. 2. It is the case of the petitioner that he is an Assesee registered under the provisions of the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017 bearing registration No. 118CDKPS3987H3ZP and because of non-filing of GST returns for a continuous period of six months, the petitioner was served with a show cause notice bearing reference No. ZA181122006359S dated 08.11.2022 asking him to furnish reply to the aforesaid notice within a period 30 (thirty) days from the date of service of notice and it was mentioned in the aforesaid show cause notice that if the petitioner fails to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex-parte on the basis of the available records and on merits. However, no date for personal hearing was ever notified. Thereafter, the impugned order dated 23.01.2023 w....

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