2024 (2) TMI 653

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....odia For the Respondent : SC, Finance And Taxation ORDER Heard Mr. A. Kanodia, learned counsel for the petitioner and Mr. B. Choudhury, learned Standing Counsel, Finance and Taxation Department for the respondent nos. 1 - 3. 2. The petitioner in this writ petition has challenged a Show Cause Notice dated 11.01.2024 issued under Section 73[1] r/w Section 50 of the Assam GST Act, 2017, whereb....

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....craft Energy Private Limited and another vs. The Assistant Commissioner, State Tax, Ballygunge Charge and others [Page 112 - 117]. 3. On the other hand, Mr. Choudhury, learned Standing Counsel, Finance and Taxation Department has submitted that the Show Cause Notice has been issued after considering the Instructions contained in Circular no. 183/15/2022 dated 27.12.2022, more particularly, Claus....