GUWAHATI, India, March 24 -- Gauhati High Court issued the following order on Feb. 20:
1. Heard Shri RS Mishra, learned counsel for the petitioner. Also heard Shri SC Keyal, learned Standing Counsel, CGST for the respondents.
2. It is the case of the petitioner that she has been carrying out her business under the name & style, "M/S Poly Enterprise". She is the sole proprietor and is an assessee registered under the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017 bearing registration No. 18A1EPC1892N3ZW. Because of non-filing of GST returns for a continuous period of six months, the petitioner was served with a show cause notice bearing reference No. ZA1810240050266 dated 07.10.2024 asking he...