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SHAMBHU PRASAD vs. THE STATE OF ASSAM AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

SOUMITRA SAIKIA
Pet. Counsel
R S Mishra
N Parasar
A K Gupta
Res. Counsel
---

Petitioner / Applicant

SHAMBHU PRASAD
Respondent THE STATE OF ASSAM AND OTHERS
Court Gauhati High Court
State

Assam

Date Jan 8, 2025
Order No.

WP(C)/6807/2024

Citation

2025(1) TAXREPLY 12196
Original Order
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ORDER

ORDER Heard Mr. R.S. Mishra, learned counsel for the petitioner. Also heard Mr. B. Gogoi, learned Standing Counsel SGST. 2] In this case, the petitioner was issued a Summary of the Show Cause Notice dated 29.09.2023 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 29.09.2023. 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 29.12.2023 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 been agreed with the terms of the notice. ....

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