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ROHUL AMIN AKAND vs. THE STATE OF ASSAM & OTHERS
(Gauhati High Court)

Hon'ble Judges:

SOUMITRA SAIKIA
Pet. Counsel
R.s. Mishra
A K Gupta
R.k. Mahanta
Res. Counsel
---

Petitioner / Applicant

ROHUL AMIN AKAND

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

Assam

Date Dec 12, 2024
Order No.

WP(C)/6467/2024

Citation

2024(12) TAXREPLY 12090
Original Order
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ORDER

ORDER PER Heard Mr. R. S. Mishra, learned counsel for the petitioner. Also heard Mr. B. Gogoi, learned Standing Counsel for the Finance and Taxation Department. 2] In this case, the petitioner was issued a Summary of the Show Cause Notice dated 16.12.2023 in the GST DRC-01. In the said Summary of the Show Cause Notice, it was mentioned that the Show Cause Notice was attached. Along with the said Summary of the Show Cause Notice, there was an attachment to the determination of tax dated 16.12.2023. The petitioner did not reply to the Show Cause Notice in view of the fact that there was no Show Cause Notice attached to the Summary of the Show Cause Notice. Pursuant thereto, the Order dated 30.04.2024 was issued in GST DRC-07. To the said Order uploaded in GST DRC-07, there was an attachment stating the manner in which the determination was made. The reason assigned for passing of the said order was that the taxpayer had not replied or contested the notice, and as such, had bee....

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