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THE HIGH COURT OF GAUHATI (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
MANISH CHOUDHURY
Bitupan Doley Son Of Late Moheswar Doley – Appellant
Versus
State Of Assam – Respondent
ORDER :
Heard Mr. R.S. Mishra, learned counsel for the petitioner and Mr. B. Choudhury, learned Standing Counsel, Finance & Taxation Department for all the respondents.
2. The petitioner has stated that he is in the business of execution of works contracts and carries out business in the name of his proprietorship concern, M/s Bitupan Doley. For the purpose of carrying the business, the petitioner had registered himself under the Goods and Services Tax [GST] vide Registration no. GSTIN/ID : 18BEHPD3262H2ZM.
3. The petitioner has approached this Court by the instant writ petition to assail an Order dated 25.08.2024 passed by the respondent no. 3 purportedly in exercise of powers conferred under Section 73 of the Assam Goods and Services Tax Act, 2017. One of the grounds on which the Order dated 25.08.2024 has been challenged is that there was no proper and prior Show Cause Notice prescribed under sub-section [1] of Section 73 of the Assam Goods and Services Tax Act, 2017 and the petitioner was only served with a Summary of Show Cause Notice in Form GST DRC-01, which is also not in conformity with Section 73 read with Rule 142[1][a] of the Assam Goods and Services Tax Act, 2017 [‘the AG
A proper Show Cause Notice is essential for valid proceedings under Section 73 of the Assam Goods and Services Tax Act, and its absence invalidates any subsequent orders.
A proper Show Cause Notice is essential for valid proceedings under Section 73 of the Assam Goods and Services Tax Act, ensuring compliance with principles of natural justice.
Proper issuance of a Show Cause Notice is a prerequisite for valid tax determination under the Assam Goods and Services Tax Act, 2017.
A Summary of Show Cause Notice cannot replace a proper Show Cause Notice, and failure to provide a hearing violates natural justice principles.
Wrong citation of legal provisions does not invalidate proceedings if actions conform to the appropriate statute; however, the right to a hearing is a mandatory requirement.
Show-cause notices under Sections 73 and 74 of the WBGST/CGST Act can coexist for the same tax period if based on distinct grounds, and petitioners must pursue available appellate remedies before see....
An unsigned notice or order cannot be considered valid, and the purpose of a Show Cause Notice is to enable the noticee to respond to the specific allegations.
Natural justice mandates an adequate opportunity for hearings; failure to do so renders an order void.
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