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IN THE GAUHATI HIGH COURT HIGH COURT OF ASSAM, NAGALAND, MIZORAM & ARUNACHAL PRADESH) RINCIPAL SEAT
SOUMITRA SAIKIA
Samujjal Phukan – Appellant
Versus
Union of India Represented by Secretary to the Government of India, Ministry of Finance, Department of Revenue – Respondent
| Table of Content |
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| 1. factual background involving show cause notices and order-in-original assessment. (Para 1 , 2) |
| 2. petitioner argues for exemption under section 66d and contests the invocation of extended limitation. (Para 3 , 4 , 5 , 6 , 7 , 8 , 9 , 10 , 11 , 12 , 13 , 14 , 15 , 16 , 17 , 18 , 19 , 20 , 21 , 22 , 23 , 24 , 25 , 26 , 27 , 28 , 29 , 30 , 31 , 32) |
| 3. respondents defend the orders and argue for the exhaustion of statutory alternative remedies. (Para 33 , 34) |
| 4. limits of tax authorities regarding assessment without proving specific intent to evade tax. (Para 35 , 36 , 37 , 38 , 39 , 40 , 41 , 42 , 43 , 44 , 45 , 46 , 47 , 48 , 49 , 50 , 51 , 52 , 53 , 54 , 55 , 56 , 57 , 58) |
| 5. maintainability of writ petitions bypassing alternative remedies where jurisdictional errors exist. (Para 59 , 60 , 61 , 62 , 63 , 64 , 65 , 66 , 67 , 68 , 69 , 70 , 71) |
| 6. court quashes the impugned order due to lack of jurisdiction and absence of jurisdictional prerequisites. (Para 72 , 73) |
JUDGMENT :
SOUMITRA SAIKIA, J.
The petitioner is engaged in the business of transportation of goods by road in his individual capacity with his vehicles mostly within the District of Dibrugarh, Assam and its nei
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