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SMTI PREETY SHARMA vs. THE UNION OF INDIA & OTHERS
(Gauhati High Court)

Hon'ble Judges:

ARUN DEV CHOUDHURY
Pet. Counsel
A K Gupta
R S Mishra
M Nirola
Res. Counsel
---

Petitioner / Applicant

SMTI PREETY SHARMA
Respondent THE UNION OF INDIA & OTHERS
Court Gauhati High Court
State

Assam

Date May 14, 2025
Order No.

WP(C)/2525/2025

Citation

2025(5) TAXREPLY 13413
Original Order
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ORDER

ORDER PER 1. Heard Mr. R.S. Mishra, learned counsel for the petitioner and Mr. B. Gogoi, learned Standing counsel, Finance and Taxation Department, Assam for the respondent Nos. 1 to 3. 2. It is the case of the petitioner that she has been carrying out her business under the name & style, “M/s Buntolia Traders”. She is the sole proprietor and 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. 18GEHPS2800K1Z6. Because 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. ZA181023008384X dated 11.10.2023 asking her 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 appear fo....

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