Back
IN THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) KOHIMA BENCH
MANISH CHOUDHURY
Surya Business Private Limited – Appellant
Versus
State of Assam – Respondent
JUDGMENT & ORDER :
MANISH CHOUDHURY, J.
The petitioner herein is a private limited company incorporated under the provisions of the Companies Act and its principal place of business is at Gar Ali, Jorhat, Assam. The petitioner company is in the business of wholesale / distribution of cellular phones, etc. which comes under the purview of Chapter 85 of the Customs Tariff Act, 1975. For the purpose of carrying out its business, the petitioner company got itself registered under the Central Goods and Services Tax Act, 2017 [‘the CGST Act’, for short] and the Assam Goods and Services Tax Act, 2017 [‘the AGST Act’, for short] vide GST Registration no.18ADCS648OJ1ZX.
2. In this writ petition instituted under Article 226 of the Constitution of India, assail is made to a Show Cause Notice together with a Summary in Form GST DRC–01 having reference no. ZD181124009288G dated 29.11.2024 issued by the Assistant Commissioner of State Tax, Jorhat Zone, Jorhat, Assam [the respondent no. 2].
3. The Show Cause Notice in Form GST DRC–01 bearing Reference no. ZD181124009288G dated 29.11.2024 for the Financial Year : 2020-2021 has come to be issued to the petitioner company under the hand of the responden
A show cause notice under Section 73 of the CGST Act must be issued at least three months prior to the last date for passing an order, and the issuance date is excluded in this calculation.
Composite show-cause notices covering multiple financial years under CGST/KGST Act are illegal as assessments must pertain to individual years, respecting statutory limitations and ensuring natural j....
The court held that a service tax demand order issued after the statutory time limit is invalid, emphasizing the necessity for timely adjudication in tax matters.
Multiple Show Cause Notices can exist for the same tax period under GST if they pertain to different subjects, reinforcing the absence of a bar under the GST regulations.
The extended period of limitation under Section 73(1) of the Finance Act cannot be invoked without clear evidence of fraud or suppression of facts; mere omissions do not justify such actions.
Delay in conclusion of proceedings pursuant to show cause notices without proper explanation is unlawful and arbitrary, and the concept of call book is contrary to the statutory mandate.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
