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RASIDUL HOQUE AND ANOTHER vs. THE STATE OF ASSAM & OTHERS
(Gauhati High Court)

Hon'ble Judges:

DEVASHIS BARUAH

Pet. Counsel

N. Hawelia

M. L. Gope

N. Gogoi

Res. Counsel

B. Gogoi

Petitioner / Applicant	RASIDUL HOQUE AND ANOTHER
Respondent	THE STATE OF ASSAM & OTHERS
Court	Gauhati High Court
State	Assam
Date	Sep 18, 2024
Order No.	WP(C)/4694/2024
Citation	2024(9) TAXREPLY 11069
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ORDER
JUDGMENT AND ORDER (ORAL) Heard Ms. N. Hawelia, the learned counsel appearing on behalf of the Petitioners and Mr. B. Gogoi, the learned Standing counsel appearing on behalf of the Finance and Taxation Department of the Government of Assam. 2. The instant writ petition has been filed challenging the Order-in-Original dated 12.08.2024 passed by the Assistant Commissioner of State Tax, Dhubri Zone in respect to the Financial Year April 2023 - March 2024 whereby the authority concerned arrived at an opinion that the Petitioners had resorted to willful mis-declaration of the available ITC and claimed wrongful refund. Accordingly, the Petitioners were directed to pay an amount of Rs. 1,28,99,290/- for the period from March, 2022 to March, 2023 and Rs. 87,13,636/- for the period April, 2023 to February 2024. The Petitioners have also assailed the ITC Block Notice issued by the Assistant Commissioner of State Tax dated 12.08.2024. 3. The case of the Petitioners herein is that t....