Gauhati HC Quashes GST Demand for lack of Proper Show Cause Notice

Phanidhar Borsaikia Vs State of Assam And 2 Ors (Gauhati High Court) Gauhati High Court has set aside a Goods and Services Tax (GST) demand against petitioner Phanidhar Borsaikia, ruling that the tax authorities failed to issue a proper show cause notice as mandated by the Central Goods and Services Tax (CGST) Act, 2017. The judgment, delivered recently, underscores the critical importance of strict adherence to procedural requirements in tax assessments, particularly the issuance of a valid show cause notice under Section 73(1) of the CGST Act. The petitioner, Mr. Phanidhar Borsaikia, brought...