2025 (6) TMI 585

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.... R Jugli, Mr A Nath Advocate. For the Respondent: SC, Finance And Taxation, Advocate. ORDER PER 1. Heard Mr. A. Todi, learned counsel for the petitioner. Also heard Mr. B. Gogoi, learned Additional Advocate General, Assam representing the State GST. 2. The case of the petitioner is that the Deputy Commissioner, Sales Tax, Guwahati Zone-B, Assam had issued a show cause notice on 30.09.2....

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....w cause notice and accordingly applied their mind and passed the impugned order and therefore, the writ petition is liable to be dismissed inasmuch as the petitioner is having an efficacious alternative remedy of appeal. 5. This court has given anxious consideration to the submissions advanced by the learned counsel for the parties. Also perused the show cause notice dated 30.09.2023 and impugn....

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....ply its mind to the reply to the show cause notice filed by the petitioner, rather the impugned order is solely based on the presumption that assesee has not filed reply to the show cause notice and therefore, it is an admission on this part. Both of such contention cannot simultaneously be accepted inasmuch as this Court is only to look into how and in what manner, the impugned decision was taken....