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NIPUNJAY BASUMATARY vs. THE STATE OF ASSAM AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

ARUN DEV CHOUDHURY
Pet. Counsel
A K Gupta
M Nirola
R S Mishra
Res. Counsel
---

Petitioner / Applicant

NIPUNJAY BASUMATARY

Respondent THE STATE OF ASSAM AND OTHERS
Court Gauhati High Court
State

Assam

Date Apr 8, 2025
Order No.

WP(C)/1955/2025

Citation

2025(4) TAXREPLY 12940
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ORDER

ORDER 1. Heard Mr. R.S.Mishra, learned counsel for the petitioner and Mr. B. Choudhury, learned Standing counsel, Finance and Taxation Department, Assam for the respondent Nos. 1 to 4. 2. It is the case of the petitioner that he has been carrying out his business under the name & style, “M/s Nipunjay Basumatary”. He is the sole proprietor and is an Assesee registered under the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017 bearing registration No. 18ATLPB5706C1Z0. 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. ZA181119013513S dated 07.11.2019 asking him to furnish reply to the aforesaid notice within a period 7 (seven) working 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 ....

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