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Gauhati HC Sets Aside Recovery Notice Due to Lack of Opportunity to Respond

Case Law Details

TaxGuru Citation
2026 taxguru.in 3298
Case Name
Pulin Borah Vs Union of India And 3 Ors (Gauhati High Court)
Date of Judgement/Order
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Pulin Borah Vs Union of India And 3 Ors (Gauhati High Court)

The case was decided by the Gauhati High Court on a writ petition filed by the petitioner challenging a recovery notice dated 29.01.2026. The petitioner contended that the recovery proceedings had been initiated without any prior intimation or service of notice.

The petitioner sought the setting aside of the recovery notice issued by the department as well as the Order-in-Original dated 08.02.2022 passed by the adjudicating authority. The petitioner also requested that the authorities be directed to provide a copy of the show cause notice and to adjudicate the matter afresh after granting an opportunity to submit a reply and be heard.

Counsel for the petitioner submitted that the petitioner first became aware of the proceedings only upon receiving the recovery notice. According to the petitioner, no earlier communication or intimation regarding the proceedings had been served.

On the other hand, the standing counsel for the department submitted that the final order dated 08.02.2022 had been issued to the petitioner by registered post. However, he stated that he did not have instructions regarding the actual service of the notice. It was also stated that a copy of the order was provided to the petitioner on 03.02.2026 after the petitioner submitted a representation.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 20,886

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