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MAHABIR TIWARI vs. THE UNION OF INDIA & OTHERS
(Gauhati High Court)

Hon'ble Judges:

N. UNNI KRISHNAN NAIR
Pet. Counsel
Ravi Shankar Mishra
Manisha Nirola
Geli Taye
Res. Counsel
Marto Kato

Petitioner / Applicant

MAHABIR TIWARI
Respondent THE UNION OF INDIA & OTHERS
Court Gauhati High Court
State

Assam

Date Jun 2, 2025
Order No.

WP(C)/567/2024

Citation

2025(6) TAXREPLY 13553
Original Order
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ORDER

ORDER PER Heard Mr. R. S. Mishra, learned counsel for the petitioner. Also heard Mr. M. Ete, learned counsel appearing on behalf of Mr. M. Kato, learned Dy. SGI for the respondents No.1 to 5. 2. The petitioner by way of instituting the present proceeding has questioned the legality and validity of the Notification No. 56/2023-Central Tax, dated 28.12.2023 and has also assailed the Demand-cum-Show Cause Notice, dated 30.05.2024 issued under C.No. IV (09) 12/ADJ/GST/LC/ ACI/2024-25/316-318, by the respondent No. 5 and also, the Order-in-Original No. 91/CGST/ADJ/AC/2024-25, dated 29.08.2024, passed by the respondent No. 5. 3. Mr. Mishra, learned counsel for the petitioner submits that the petitioner, who is a business man has been served with a Show-Cause Notice dated 30.05.2024, by the respondent No. 5, under the provisions of Central Goods and Service Tax Act, 2017/Arunachal Goods & Service Tax Act, 2017. Mr. Mishra further submits that Section 168A of the CGST Act, 2....

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