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KRIT KUNAL DHAWAN vs. THE STATE OF ASSAM AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

ACHINTYA MALLA BUJOR BARUA
Pet. Counsel
Dr. A. Saraf
Res. Counsel
Sc, Finance And Taxation

Petitioner / Applicant

KRIT KUNAL DHAWAN
Respondent THE STATE OF ASSAM AND OTHERS
Court Gauhati High Court
State

Assam

Date Oct 29, 2021
Order No.

WP(C)/5642/2021

Citation

2021(10) TAXREPLY 4806
Original Order
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ORDER

Heard Dr. A. Saraf, learned senior counsel for the petitioner. Also heard Mr. B. Gogoi, learned counsel for the respondent in the Finance and Taxation Department of the Govt. of Assam. 2. Two communications bearing No. ZD1810210008801 and NO. ZD181021000894S both dated 08.10.2021 are assailed in this petition. 3. The brief facts of the case narrated in the two communications are extracted below:- “During investigation it was found that the taxpayer has utilized ITC from dubious firms bearing the following GSTN numbers 18AAUPG9024G1ZE 18AUTPJ2296G1Z3 18ALPPG5591G3ZM 06ALPPG5591G1ZT 18AOKPR5864B1ZM. It has been reported in print and electric media that these taxpayers are involved in bill trading and passing on fake ITC without movement of actual goods therefore ITC claimed from these firms by the taxpayer are sought to be reversed with levy of interest and penalty as per Assam GST Act 2017.” “During investigation it was found that the taxpayer has ut....

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