2025 (8) TMI 474

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....kaj Das, Mr. Sanu Hussain, Mr K Thakur, Mr. S Sarkar Advocate for the Respondent : PP, ASSAM ORDER 1. Heard Mr. Pankaj Das, learned counsel for the petitioners. Also heard Mr. B. Gogoi, learned Standing Counsel for State GST. 2. This application under Section 482 of BNSS, 2023 has been filed by the petitioners, namely, Kamal Kumar Sharma, Pradip Kumar Sarawgi and Suraj Pareek, who are apprehen....

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....e is not sufficient to engage a consultant who may represent the petitioner before the said authority. As the petitioners have defaulted in appearing before the said authority, they are apprehending that they may be arrested by the Assessing Authority. 5. On the other hand, the learned Standing Counsel for State GST, Mr. Gogoi has submitted that bare perusal of the notice would reveal that the pe....