GUWAHATI, India, Sept. 28 -- Gauhati High Court issued the following order on Aug. 27:
1. Heard Shri Amit Goyal, learned counsel for the petitioner and Shri B. Gogoi, learned Standing Counsel, Finance & Taxation for the respondent Nos. 1 to 3.
2. It is the case of the petitioner that he has been carrying out his proprietorship business under the name & style, "PRANJIT TRAVELS" as the sole proprietor. He is an Assesee registered under the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017 bearing registration No. 18BYBPB8178G1ZB. On the reason 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.ZA180323002408W...