GUWAHATI, India, Feb. 9 -- Gauhati High Court issued the following order on Jan. 9:

1. This writ petition is filed by the petitioner who is the proprietor of the Proprietorship firms namely, M/S N.K Sharma and M/S Sidharth Enterprise. The petitioner is registered under the Service Tax net vide Service Tax Code (Registration No.) AIIPS4609P. The petitioner is engaged in the business of providing transportation service and supply of tangible goods. For the Financial Year 2014-15 (October, 2014 to March, 2015) to Financial Year 2017-18 (upto June, 2017) for services rendered by the petitioner, a summons dated 10.05.2018 was issued by Superintendent, Anti-Evasion, Goods & Services Tax, Dibrugarh Commissionarate under Section 14 of the Central ...