Shashi Kumar Choudhary Vs State of Assam And 11 Ors. (Gauhati High Court)
The Hon’ble Guwahati High Court in Shashi Kumar Choudhary v. State of Assam and others and Shashi Kumar Choudhary v. Joint Commissioner and others stayed the tax demand passed by the respondent authorities in the Order –in- Original in GST DRC-07, restraining the respondents from taking any coercive action of recovery against the petitioner.
The Learned Writ Court was of the view that issues involved are similar raised in the petition and the matter requires hearing. The disputed question was that the action of the respondents are without jurisdiction i.e. jurisdiction as to authority to pass such an order had been raised in violation of principles of natural justice.
The petitioner was represented by Advocates Mr. Vinay Shraff, Ms. Banshika Podder, Mr. Z Islam, Ms. N Upadhyay, Mr. P Das.
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT
These matters be taken up together as the issues involved are similar.
Heard Mr. V. Shraff, learned Senior Counsel assisted by Ms. B. Podder, learned counsel for the petitioner. Also heard Mr. S. C. Keyal, learned Standing Counsel for the CGST and Mr. B. Gogoi, learned Standing Counsel for the Finance and Taxation Department.
