Print Sales Company And Anr Vs State of Assam And 2 Ors
Date: January 5, 2025
Subject Matter
Summary of Show Cause Notice (DRC-01) is not a valid substitute for the proper Show Cause Notice
Summary
The petitioner, Mr. A. Goyal, operating a printing business as M/s. Print Sales Company in Guwahati, Assam, filed a writ petition against an order dated 14.12.2023 issued under Section 73 of the Assam Goods and Services Tax Act, 2017. The petitioner…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Heard Mr. A. Goyal, learned counsel for the petitioner. Also heard Mr. B. Gogoi, learned Standing Counsel for the Finance and Taxation. 2. The petitioner has state that he used to deal in the business of printing materials at Guwahati in the State of Assam in the name and style of M/s. Print Sales Company and for the purpose of carrying the bus…