Thekrubizolie And Anr Vs Union of India And 3 Ors
Date: March 22, 2026
Subject Matter
Show Cause Notice U/s 74 Fatally Defective For Absence of Specific Allegations of Fraud, Willful Misstatement, or Suppression of Facts
Summary
The Gauhati High Court has allowed the writ petitions, setting aside and quashing the Show Cause Notices and subsequent demand orders issued under Section 74 of the Nagaland Goods & Services Tax Act, 2017. The Court found the Show Cause Notices t…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Heard Ms. Arati Agarwal, learned counsel appearing on behalf of the Petitioner. Mr. Z. Kulnu, learned CGC appears on behalf of the Respondent No. 1/Union of India and Mr. Veto V. Zhimomi, learned Government Advocate appears on behalf of the Respondent Nos. 2 and 3, i.e. GST Authorities of the State of Nagaland. 2. The Respondent No. 4 is not re…