TaxTMI 
TaxTMI 
2026 (9) TMI 1665
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....el for the appellant. Also heard Mr. B. Gogoi, learned Standing Counsel for the Finance and Taxation Department, Assam, representing the respondents. 2. This present intra-court appeal is directed against the Judgment and Order dated 10.08.2026 passed by the learned Single Judge in WP(C) No. 528/2024, whereby the learned Single Judge declined to interfere with the show cause notice dated 11.01.2024 issued against the appellant under Section 73(1) of the Assam Goods and Services Tax Act, 2017 (the AGST Act). The learned Single Judge, however, granted liberty to the appellant to submit its reply to the show cause notice within 30 days and to raise all the contentions urged before the court before the proper officer. 3. The facts, in a n....
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....cause notice before this court, and an interim order was passed on 05.02.2024 restraining further proceedings pursuant to the show cause notice. The writ petition remained pending and was ultimately disposed of by the learned Single Judge by the judgment under appeal. 7. The learned Single Judge held that the question of actual payment of GST to the supplier and the furnishing of returns by the supplier was a matter that could be examined by the proper officer. The appellant was granted liberty to raise its contention and rely upon the judgment cited by it before the proper officer. 8. The appellant has assailed the said judgment in the present proceedings on several grounds. Since the submissions are interconnected, we shall deal wit....
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....nt renders the show-cause notice itself without jurisdiction. 12. The learned counsel for the appellant has next submitted that the issue is no longer res integra and has relied upon the decision of this court in National Plasto Molding -Vs- State of Assam and others reported in 2024 SCC Online Gau 1595. It is contended that the department cannot deny Input Tax Credit to a bona fide purchaser merely because of a default committed by a selling dealer. 13. We do not propose to examine the ultimate applicability of the said decision to the appellant's case at this stage. Even assuming that the appellant is correct in understanding National Plasto Molding (supra), that decision can certainly be placed before the proper officer. If the....
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.... such arguments do not find favor with us either. 18. Now, coming to the submission that the show cause notice was issued on 11.01.2024, only three days after the audit report dated 08.01.2024, without dealing with the detailed reply of the appellant dated 17.12.2023, and thus demonstrates that the authority had already made up its mind, does not persuade us any further. 19. Such a fact by itself shall not establish a predetermined mind inasmuch as an audit finding may legitimately form the basis for initiation of proceedings under Section 73. The show cause notice is not the adjudication of the liability, but its initiation with due opportunity to the appellant. 20. The appellant has also urged that the impugned notice is wholly w....