2023 (11) TMI 602

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..... P Das For the Respondent : SC, Taxation ORDER Heard Mr. A. Kanodia, learned counsel for the petitioner and Mr. B. Gogoi, learned Standing Counsel, Finance and Taxation Department for all the respondents. 2. In this writ petition, the petitioner has assailed a Show Cause Notice issued purportedly under Section 73 of the Central Goods and Services Tax Act, 2017/Assam Goods and Services....

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....ted that as the writ petition has been preferred challenging the jurisdiction to issue a Show Cause Notice under Section 73[1] of the Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017, the petitioner has not yet submitted its reply in response to the Show Cause Notice on or before 28.10.2023. 4. Mr. Gogoi, learned Standing Counsel, Finance and Taxation Department h....