2024 (6) TMI 32

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..... Todi, learned senior counsel, assisted by Mr. D. Dutta, learned counsel for the petitioner. Also heard Mr. V. Choudhury, learned standing counsel for the State GST. 2. By filing this writ petition under Article 226 of the Constitution of India, the petitioner has assailed the order dated 30.12.2023, passed by the Deputy Commissioner of State Taxes, Barpeta Road-1, Guwahati Zone-B in connection ....

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....rsonal hearing was made and therefore, the matter was decided by the Assessing Officer. Accordingly, he has opposed the prayer made in the writ petition for interference with the order impugned herein. 5. It is observed from the communication regarding attachment to determination of tax (Annexure-1 to the writ petition) that the concerned officer has not put the petitioner to notice that unless a....