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GANAPATI ENERPRISE AND ANOTHER vs. THE STATE OF ASSAM AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

ARUN DEV CHOUDHURY
Pet. Counsel
M L Gope
N Hawelia
S K Saha
Res. Counsel
---

Petitioner / Applicant

GANAPATI ENERPRISE AND ANOTHER
Respondent THE STATE OF ASSAM AND OTHERS
Court Gauhati High Court
State

Assam

Date Apr 25, 2025
Order No.

WP(C)/2153/2025

Citation

2025(4) TAXREPLY 13096
Original Order
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ORDER

ORDER 1. Heard Ms. M Gope, learned counsel for the petitioner and Mr. B. Choudhury & Mr. B Gogoi, learned Additional Advocate General, Assam for the respondent Nos. 1 to 3. 2. The case of the petitioner herein is that the respondent No. 3 has passed the order dated 28.04.2024 without issuing any show cause notice under Section 73 (1) of the CGST Act, 2017. It is further case of the petitioner that he has sought for an opportunity of hearing, however, without giving any opportunity of hearing, the summary of order has been passed. 3. Both the learned counsels for the parties submit that similar issue has already been dealt in Para 29 of the judgment and order (oral) dated 26.09.2024 passed by a Coordinate Bench in WP(C) No. 3912/2024 and other connected petitions (Construction Catalysers Pvt. Ltd. Vs. the State of Assam and 2 others). Accordingly, this writ petition is having similar issue, the determination made in said Construction Catalysers Pvt. Ltd (supra), shall....

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