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SRI HEMANTA KUMAR BHAGWATI vs. THE STATE OF ASSAM AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

ARUN DEV CHOUDHURY

Pet. Counsel

A K Gupta

M Nirola

R S Mishra

Res. Counsel

Sc, Finance And Taxation

Petitioner / Applicant	SRI HEMANTA KUMAR BHAGWATI
Respondent	THE STATE OF ASSAM AND OTHERS
Court	Gauhati High Court
State	Assam
Date	May 30, 2025
Order No.	WP(C)/2700/2025
Citation	2025(5) TAXREPLY 13661
Original Order
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ORDER
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 he has been carrying out his business under the name & style, “HEMANTA KUMAR BHAGAWATI (CONTRACT DIVISION)”. He is the sole proprietor and is an Assessee registered under the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017 bearing registration No. 18AGXPB430K3Z6. 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. ZA1801230136710 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 ....