GUWAHATI, India, April 15 -- Gauhati High Court issued the following order on March 13:

1. Heard Mr. R.S. Mishra, the learned counsel appearing on behalf of the petitioner. Mr. B. Choudhury, the learned Standing Counsel appears on behalf of the respondent Nos. 1 to 3.

2. Taking into account the issue involved in the present writ petition, this Court, with the consent of the parties, takes up the instant writ petition for disposal at the Motion stage itself.

3. The materials on record show that the petitioner is registered under the provisions of the Central Goods and Services Tax Act, 2017. On 25.07.2025, a show cause notice was issued to the petitioner for the financial year 2024-25 under Section 73(1) of the Assam Goods and Services ...