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PRINT SALES COMPANY AND ANOTHER vs. THE STATE OF ASSAM AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

SOUMITRA SAIKIA
Pet. Counsel
A Goyal
A Choudhury
Res. Counsel
---

Petitioner / Applicant

PRINT SALES COMPANY AND ANOTHER
Respondent THE STATE OF ASSAM AND OTHERS
Court Gauhati High Court
State

Assam

Date Jan 6, 2025
Order No.

WP(C)/6873/2024

Citation

2025(1) TAXREPLY 12195
Original Order
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ORDER

ORDER Heard Mr. A. Goyal, learned counsel for the petitioner. Also heard Mr. B. Gogoi, learned Standing Counsel for the Finance and Taxation. 2. The petitioner has state that he used to deal in the business of printing materials at Guwahati in the State of Assam in the name and style of M/s. Print Sales Company and for the purpose of carrying the business, he had registered himself under the Goods and Services Tax [GST] vide Registration no. GSTIN/ID:18ABKPV4571C1ZD. 3. The petitioner has approached this Court by the instant writ petition to assail an Order dated 14.12.2023 passed by the respondent no. 3 purportedly in exercise of powers conferred under Section 73 of the Assam Goods and Services Tax Act, 2017. One of the grounds on which the Order dated 14.12.2023 has been challenged is that there was no proper and prior Show Cause Notice prescribed under sub-section [1] of Section 73 of the Assam Goods and Services Tax Act, 2017 and the petitioner was only served with a....

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