Gauhati HC Quashes GST Order Passed Without Proper Show Cause Notice

Prolay Dey Sarkar Vs State of Assam And 2 Ors (Gauhati High Court) Summary : In Prolay Dey Sarkar v. State of Assam and 2 Ors, the Gauhati High Court examined the validity of an order issued under Section 73 of the Assam Goods and Services Tax Act, 2017 (“AGST Act”) without the issuance of a proper show cause notice (SCN) as mandated by law. The petitioner, engaged in the confectionary business under the name M/s Maa Laxmi Enterprise and registered under GST, challenged the order dated 18 April 2024 passed by the tax authorities, contending that only a summary of the show cause notice in ...