GAHC010017172026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/471/2026 MD SHORIFUL ISLAM SON OF LATE HAFIJ UDDIN, RESIDENT OF PUB-FUTALJAR, P.O., PUB-

PHOTALIJAR, P.S. RUPAHI, DISTRICT- NAGAON, ASSAM- 782124 VERSUS THE STATE OF ASSAM AND 3 ORS REPRESENTED BY THE COMMISSIONER AND SECRETARY TO GOVERNMENT OF ASSAM, DEPARTMENT OF FINANCE AND TAXATION, DISPUR, ASSAM

2:THE PRINCIPAL COMMISSIONER STATE TAX KAR BHAWAN G.S. ROAD DISPUR GUWAHATI- 781006

3:THE ASSISTANT COMMISSIONER OF STATE TAX NAGAON-2 NAGAON NAGAON ZONE ASSAM

4:THE CHIEF MANAGER STATE BANK OF INDIA HAIBARGAON BRANCH NAGAO Advocate for the Petitioner : MR. R S MISHRA, MS. M DEY,MS B SARMA Advocate for the Respondent : SC, FINANCE AND TAXATION, BEFORE HONOURABLE MR. JUSTICE SOUMITRA SAIKIA

ORDER

06-02-2026 Heard Mr. R.S. Mishra, learned counsel for the petitioner. Also heard Mr. M Bhuyan, learned counsel for the Finance and Taxation Department.

2] In this case, the petitioner was issued a Summary of the Show Cause Notice dated 02.05.2024 bearing Reference No.ZD180524001115W in the GST DRC-01. In the said Summary of the Show Cause Notice, it was mentioned that the S