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 mandatory SCN under Section 73(1) of the CGST Act, 2017. Furthermore, the petitioner claimed that despite requesting a hearing, the summary of the order was issued without granting one.
Both the petitioner’s and the respondents’ counsels, Mr. B. Choudhury and Mr. B. Gogoi, learned Additional Advocate General, Assam, concurred that the issue was similar to one already addressed by a Coordinate Bench of the Gauhati High Court in the case of Construction Catalysers Pvt. Ltd. Vs. the State of Assam and 2 others (WP(C) No. 3912/2024 and other connected petitions), dated September 26, 2024. They agreed that the findings and directions in Para 29 of that judgment would be applicable to the present case.
