2026 (8) TMI 1205

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....E H. S. THANGKHIEW, AND HON'BLE MR. JUSTICE B. BHATTACHARJEE, JUDGE Appearance: For the Petitioner/Applicant(s): Dr. A. Saraf, Sr. Adv. with Mr. S.J. Saikia, Adv. For the Respondent(s): Mr. Atiar S. Dey, GA. JUDGMENT AND ORDER (ORAL) PER. H.S. THANGKHIEW. 1. The instant writ petition has been filed challenging a show cause notice dated 22-05-2026, issued by the respondent No. 3, ....

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....is misconceived as it is based on the erroneous premise that the absence of manufacturing/production activity from the registered principal place of business, establishes the fact the petitioner was not carrying on any genuine business activity. It is further contended that the allegation that the petitioner had issued invoices and passed on Input Tax Credit without corresponding actual supply is ....