GAUHATI HIGH COURT ISSUES ORDER FOR ANANTA PACKAGING AND PRINTING V/S THE UNION OF INDIA AND ORS

GUWAHATI, India, May 23 -- Gauhati High Court issued the following order on April 23:

Heard Mr. D. Saraf, learned counsel for the petitioner. Also heard Mr. B. Gogoi, learned Additional Advocate General, Assam representing the Finance and Taxation Department.

The challenge made in this writ petition is a show cause notice vide Form GST DRC-01 dated 12.12.2023 and the order vide Form GST DRC-07 dated 27.04.2024 issued by the respondent No. 4, for the year 2019-2019.

The grievance of the petitioner is that no show cause notice has been issued under Section 73(1) of the SGST/CGST Act, 2017.

Though a challenge is made to the Notification No. 56/2023-CT dated 28.12.2023, however, same is pending adjudication before the Hon'ble Apex Court....