GAHC010019282026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/521/2026 MR SOIDUR RAHMAN S/O LATE NAJIRUDDIN AHMED R/O FAUZDARI PATTI, S.B. ROAD, P.O., P.S. AND DIST. NAGAON, ASSAM, PIN-782001.

VERSUS THE STATE OF ASSAM AND 2 ORS.

REPRESENTED BY THE COMMISSIONER SECRETARY TO GOVERNMENT OF ASSAM,DEPARTMENT OF FINANCE 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-5 NAGAON ZONE ASSA 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

04-02-2026 Heard Ms. B Sarma, learned counsel for the petitioner. Also heard Mr. M Bhuyan, learned counsel for the respondents.

2] In this case, the petitioner was issued a Summary of the Show Cause Notice dated 04.09.2022 in the GST DRC-01. In the said Summary of the Show Cause Notice, it was mentioned that the Show Cause Notice was attached. The petitioner did not reply to the Show Cause Notice in view of the fact that there was no Show Cause Notice attached to th