2024 (4) TMI 215

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....r>GAUHATI HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 2-4-2024<br>WP ( C ) / 1764/2024 - -<br>GST<br>HONOURABLE MR. JUSTICE KALYAN RAI SURANA FOR THE PETITIONER : MR. D SARAF FOR THE RESPONDENT : DY. S. G. I.&nbsp; ORDER Heard Mr. D. Saraf, learned counsel for the petitioner. Also heard Mr. K. K. Medhi, learned counsel appearing on behalf of Mr. S.K. Medhi, learned CGC ....

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....ause notice was issued to the petitioner for the financial year 2018-19 and accordingly, the said notification has been challenged, inter alia on the ground that the conditions precedent provided in explanation to Section 168(A) was not present on the date when the notification was issued. It is submitted that various Courts of the Country are also in seisin with the challenge similar to one made ....

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....fied and therefore he opposes the admission of this writ petition. 4. The learned standing counsel for the State GST and Finance Department have submitted that the State GST had adopted the notification issued by the Central Govt. and therefore, the said notification for extension of time applied on the State proprio vigore. 5. In view of the issue raised, let a notice returnable on 10.05.20....