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SYED WASIM ROHMAN vs. THE STATE OF ASSAM & OTHERS
(Gauhati High Court)

Hon'ble Judges:

KALYAN RAI SURANA
Pet. Counsel
M L Gope
Res. Counsel
Sc, Taxation

Petitioner / Applicant

SYED WASIM ROHMAN
Respondent THE STATE OF ASSAM & OTHERS
Court Gauhati High Court
State

Assam

Date Dec 14, 2022
Order No.

WP(C)/8064/2022

Citation

2022(12) TAXREPLY 6748
Original Order
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ORDER

ORDER Heard Ms. N. Gogoi, learned counsel for the petitioner as well as Mr. V. Choudhury, learned standing counsel for the respondents. 2. The petitioner claims to be dealing in scrap business and is registered under the Goods and Service Tax, 2017. On 12.11.2022, the respondent no.3 issued a show-cause notice to the petitioner, informing him that in course of field inspection, no additional place of business or any business in the principal place was found and accordingly, the GST registration of the petitioner was suspended w.e.f. 12.11.2022. 3. The petitioner uploaded his show-cause reply on 21.11.2022 in the GST portal. However, the concerned respondent authority by its letter dated 22.11.2022, ordered cancellation of registration effective from 22.11.2022. The learned counsel for the petitioner has referred to the form of GSTR-1 to project that the petitioner was doing business from his premises. Accordingly, the impugned show-cause notice as well as the impugned or....

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