GAHC010017182026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/472/2026 MD SHORIFUL ISLAM S/O- LATE HAFIJUDDIN, R/O- PUB FUTALJAR, P.O- PUB-PHOTALIJAR, P.S- RUPAHI, DIST- NAGAON, ASSAM, PIN-782124 VERSUS THE STATE OF ASSAM AND OTHERS REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT OF ASSAM, DEPARTMENT OF FINANCE AND TAXATION, DISPUR, ASSAM

2:THE PRINCIPAL COMMISSIONER OF STATE TAX KAR BHAWAN G.S ROAD DISPUR GUWAHATI-06

3:THE ASSISTANT COMMISSIONER OF STATE TAX NAGAON-2 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 29.11.2024 bearing Reference No.ZD18011240090860 in the GST DRC-01. In the said Summary of the Show Cause Notice, it was mentioned that the Show Cause Notice was attache