Aman Gupta Vs Union of India And Ors (Guwahati High Court)
Guwahati High Court has quashed a summary show cause notice and a subsequent order issued by the GST authorities to Aman Gupta, citing significant procedural irregularities. The court’s decision, delivered on May 27, 2025, aligns with a previous ruling by a Co-ordinate Bench in the case of Construction Catalysers Pvt. Ltd. Vs. the State of Assam and 2 others, which established critical guidelines for the initiation of proceedings under Section 73 of the GST Acts.
The petitioner, Aman Gupta, challenged the summary of show cause notice dated November 29, 2024, and the order dated February 28, 2025, issued by the respondent, primarily on two grounds: first, that the summary show cause notice was issued without a proper order under Section 73(1) of the Assam Goods and Services Tax (AGST) Act, 2017; and second, that the subsequent order was passed without granting him an opportunity of hearing.
During the hearing, both Mr. D. Saraf, learned counsel for the petitioner, and Mr. B. Gogoi, learned Additional Advocate General, Assam, for the respondents, submitted that the issues in the present petition were identical to those addressed in the Construction Catalysers Pvt. Ltd. case (WP(C) No. 3912/2024 and connected petitions), decided on September 26, 2024. They agreed that the conclusions and directions in paragraph 29 of the Construction Catalysers judgment should govern the present case.
