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IN THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) KOHIMA BENCH
DEVASHIS BARUAH
Jatan Saha – Appellant
Versus
State of Assam – Respondent
| Table of Content |
|---|
| 1. hearing held with counsel representation. (Para 1 , 2) |
| 2. (Para 3 , 4 , 8) |
| 3. jurisdiction upheld despite quoting errors; right to hearing emphasized. (Para 5 , 6 , 10 , 12 , 13 , 14) |
| 4. correct section application should guide proceedings. (Para 7) |
| 5. order set aside; new hearing and reply opportunities granted. (Para 15) |
JUDGMENT :
DEVASHIS BARUAH, J.
1. Heard Mr. R.S. Mishra, the learned counsel appearing on behalf of the petitioner. Mr. B. Choudhury, the learned Standing Counsel appears on behalf of the respondent Nos. 1 to 3.
2. Taking into account the issue involved in the present writ petition, this Court, with the consent of the parties, takes up the instant writ petition for disposal at the Motion stage itself.
3. The materials on record show that the petitioner is registered under the provisions of the Central Goods and Services Tax Act, 2017. On 25.07.2025, a show cause notice was issued to the petitioner for the financial year 2024–25 under Section 73 (1) of the Assam Goods and Services Tax Act, 2017 (for short, “the State Act”), wherein it was mentioned that the petitioner had shown Rs. 1,90,77,696/- as the turnover in GSTR-3B, whereas the TDS turnover as
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.
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.
A summary of a show cause notice in electronic form cannot substitute the requirement for a formal show cause notice under the tax legislation. Issuance of a proper notice is a mandatory condition pr....
Proper issuance of a Show Cause Notice is a prerequisite for valid tax determination under the Assam Goods and Services Tax Act, 2017.
Show cause notices must explicitly allege fraud or wilful misstatements under Section 74 of the Act to proceed legally; absence of such allegations renders orders invalid.
A Summary of Show Cause Notice cannot replace a proper Show Cause Notice, and failure to provide a hearing violates natural justice principles.
The court established that the failure to issue a mandatory show-cause notice under Rule 142(1A) of the GST Rules prior to initiating proceedings is a jurisdictional defect that invalidates any subse....
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