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SHAHIMA KHATUN vs. THE STATE OF ASSAM & OTHERS
(Gauhati High Court)

Hon'ble Judges:

SANJAY KUMAR MEDHI

Pet. Counsel

A.k. Gupta

R.k. Mahanta

M Nirola

Res. Counsel

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Petitioner / Applicant	SHAHIMA KHATUN
Respondent	THE STATE OF ASSAM & OTHERS
Court	Gauhati High Court
State	Assam
Date	Jun 20, 2025
Order No.	WP(C)/3300/2025
Citation	2025(6) TAXREPLY 13754
Original Order
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ORDER
ORDER PER Heard Shri R. S. Mishra, learned counsel for the petitioner and Shri B. Choudhury, learned Standing Counsel, Finance & Taxation for the respondent Nos. 1 to 4. 2. It is the case of the petitioner that she has been carrying out his proprietorship business under the name & style, “M/s Aruhan Enterprise” as the sole proprietor. She 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. 18GPRPK2924D1ZN. On the reason 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. ZA180123019424X dated 15.01.2023 asking him to furnish reply to the aforesaid notice within a period of 30 (thirty) 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 fails to app....