GUWAHATI, India, July 26 -- Gauhati High Court issued the following order on June 25:
1. Heard Shri Amit Goyal, learned counsel appearing on behalf of the petitioner. Also heard Shri. B. Gogoi, the learned Standing Counsel of the Finance and Taxation Department of the Government of Assam.
2. Before dealing with the issue involved, the brief facts of the case may be put in a nutshell.
3. The petitioner was issued a Summary of Show Cause dated 28.09.2023 in GST DRC-01 for the tax period from July 2017- March 2018 along with an attachment as regards the determination of tax. It is the case of the petitioner that as there was no proper Show Cause Notice attached to the Summary of the Show Cause Notice dated 28.09.2023 in the portal, the pe...