GUWAHATI, India, Nov. 18 -- Gauhati High Court issued the following order on Oct. 17:
1. Heard Shri R. S. Mishra, learned counsel for the petitioners and Shri K. Jain, learned counsel appearing on instructions of Shri S. C. Keyal, learned Senior Standing Counsel, CGST for the respondents.
2. It is the case of the petitioners that the petitioner no. 2 has been carrying out his business under the name & style, "M/S Dhirghat Hardware Stores". He 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. 18AASFD1459Q1ZK. Because of non-filing of GST returns for a continuous period of six months, the petitioner was served...