Construction Catalysers Private Limited Vs State of Assam And 2 Ors
Date: September 26, 2024
Subject Matter
Summary of show cause notice cannot substitute requirement of notice u/s 73
Summary
In this case, the Gauhati High Court stated that the Summary of the Show Cause Notice and its attachment, which detailed the determination of tax, did not constitute a valid initiation of proceedings under Section 73 of the GST Act, as there was no p…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Heard Ms. Nitu Hawelia, the learned counsel appearing on behalf of the petitioners in WP(C) No.4379/2024 as well as Mr. A. Goyal, the learned counsel appearing on behalf of the petitioners in WP(C) No.3912/2024; WP(C) No.3910/2024; WP(C) No.3933/2024; WP(C) No.4618/2024 and WP(C) No.4619/2024. I have also heard Mr. B. Gogoi, the learned Standin…