Gauhati HC to decide on validity of CGST Section 73 SCN when order u/s 65(6) already been passed

Surya Businees Private Limited Vs State of Assam (Gauhati High Court) Introduction: The Gauhati High Court is set to adjudicate a critical case involving Surya Business Private Limited versus the State of Assam. The focal point of contention is the validity of a Show Cause Notice (SCN) issued under Section 73 of the Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017. The petitioner challenges the SCN, arguing that it lacks tenability due to the prior issuance of an order under Section 65(6) on 17.06.2023. Detailed Analysis: The petitioner, represented by Mr. A. Kan...