2024 (12) TMI 61

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....HIGHWAYS, THE CHIEF ENGINEER PWD NH WORKS ASSAM<br>GST<br>2024 (12) TMI 61 - GAUHATI HIGH COURT - GAHC010242052024, 2025 (95) G.S.T.L. 97 (Gau.)<br>GAUHATI HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 25-11-2024<br>WP(C)/6154/2024 - -<br>GST<br>HONOURABLE MR. JUSTICE SOUMITRA SAIKIA FOR THE PETITIONER : R SARMAH, MR K J HAZARIKA,MS M KAKOTY,MR. P K GOSWAMI FOR THE RESPONDENT :....

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....d and thereby depriving the revenue of the taxes due to be recovered from the petitioner. 4) The learned counsel for the petitioner submits that the amounts paid by the petitioner are clearly acknowledged in the portal of the dept under the provisions of the Rulesread with the Act which clearly reflects the amount of tax paid by the petitioner. 5) He, therefore, submits that unless prima fac....

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....e failure to pay appropriate GST will not be considered to be a ground for invocation of Section 74(1). He further submits that the law in this respect is very clear and the circular issued by the authorities are binding on the Departmental Officers as they are duty bound to follow it. 8) It is submitted that perusal of the show cause notice does not reflect that the initiation or invocation of....

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....er should not be relegated to participate in a proceeding which was initiated by an officer contrary to the law laid down by the Courts as well as to the instructions issued under the Departmental Circular. 12) He submits that appropriate order be issued and during the pendency, adequate interim protection be also granted. 13) Mr. S. C. Keyal, learned Standing counsel appears for the Central....