2024 (10) TMI 373

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....HATI HIGH COURT - GAHC010145282024, 2025 (92) G.S.T.L. 58 (Gau.)<br>GAUHATI HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 10-9-2024<br>WP(C)/3712/2024 - -<br>GST<br>HONOURABLE MR. JUSTICE DEVASHIS BARUAH For the Petitioner : Mr A. Kanodia, Advocate : Mr. P. Das, Advocate For the Respondent : Mr. S. C. Keyal, Standing Counsel : Mr. B. Gogoi, Standing Counsel ORDER Heard Mr....

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....t be two parallel proceedings. This Court vide an order dated 26.07.2024 had issued notice thereby asking the Respondent No.3 to apprise this Court as to whether the summons which have been impugned in the instant proceedings are in respect to the same subject matter for which the State Unit have already investigated upon. In addition to that, the Respondent No.5 who is an Officer of the State Uni....

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....19,04,328/- from M/s IESA Sales Private Ltd. during 2020-21 after cancellation of the GST registration, no other authority except the DGGI, Guwahati Zonal unit have initiated investigation as per the documents available. He further submitted that the investigation in respect of M/s IESA Sales Private Limited ought to be allowed to be continued. 5. This Court also takes note of that on 30.08.202....

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....addition to that, this Court had also asked Mr. B. Gogoi, the learned counsel for the Respondent Nos. 5 and 6 to verify the contents of the communication dated 09.08.2024 and make appropriate submission. 6. Pursuant to the order dated 30.08.2024, the Petitioner has filed an affidavit whereby the communication dated 09.08.2024 issued by the Assistant Commissioner of State Taxes, Sivasagar have b....