Gauhati HC Quashes GST Order for Lack of SCN and Hearing

Ganapati Enerprise And Anr Vs State of Assam And Ors (Guwahati High Court)

Gauhati High Court on Thursday, July 10, 2025, set aside a Goods and Services Tax (GST) order issued against Ganapati Enterprise, ruling that the respondent authorities failed to issue a proper show cause notice (SCN) under Section 73(1) of the CGST Act, 2017, and did not provide an opportunity for a personal hearing before passing the order.

The petitioner, Ganapati Enterprise, through its counsel Ms. M. Gope, challenged the order dated April 28, 2024, contending that it was passed without the mandat

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