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    <title>2025 (8) TMI 1199 - GAUHATI HIGH COURT</title>
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    <description>HC set aside and quashed impugned orders passed under Section 73(9) of the State Act due to procedural defects in issuance of the show-cause notices. The court granted respondent authorities liberty to initiate de novo proceedings under Section 73 for the relevant financial year if deemed fit. The period from issuance of the summary of the show-cause notices to service of a certified copy of this judgment on the proper officer is excluded for computing the limitation under Section 73(10) of the Central and State Acts. Petition disposed.</description>
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      <description>HC set aside and quashed impugned orders passed under Section 73(9) of the State Act due to procedural defects in issuance of the show-cause notices. The court granted respondent authorities liberty to initiate de novo proceedings under Section 73 for the relevant financial year if deemed fit. The period from issuance of the summary of the show-cause notices to service of a certified copy of this judgment on the proper officer is excluded for computing the limitation under Section 73(10) of the Central and State Acts. Petition disposed.</description>
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