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RANJIT DUTTA 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

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

Assam

Date Apr 8, 2025
Order No.

WP(C)/1953/2025

Citation

2025(4) TAXREPLY 12904
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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 3. 2. The case of the petitioner herein is that the Assistant Commissioner of State Tax, respondent No. 3, has issued the summary of show cause notice dated 28.09.2023 without issuing any show cause notice under Section 73 (1) of the CGST Act, 2017 and the summary of the order dated 30.12.2023 without passing any order under Section 73 (9) 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 the 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 Cataly....

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