JATAN SAHA Vs. STATE OF ASSAM

JUDGEMENT

(1.) Heard Mr. R.S. Mishra, the learned counsel appearing on behalf of the petitioner. Mr. B. Choudhury, the learned Standing Counsel appears on behalf of the respondent Nos. 1 to 3.

(2.) Taking into account the issue involved in the present writ petition, this Court, with the consent of the parties, takes up the instant writ petition for disposal at the Motion stage itself.

(3.) The materials on record show that the petitioner is registered under the provisions of the Central Goods and Services Tax Act, 2017. On 25/7/2025, a show cause notice was issued to the petitioner for the financial year 2024-25 under Sec. 73(1) of the Assam Goods and Services Tax Act, 2017 (for short, "the State Act"), wherein it was mentioned that the petitioner had shown Rs.1,90,77,696.00 as the turnover in GSTR-3B, whereas the TDS turnover as per GSTR-7 was Rs.2,94,55,917.00 and as such, there was a suppressed turnover of Rs.1,03,78,220.40. It was further mentioned that, in view of the suppressed turnover, the petitioner was required to show cause on or before 24/8/2025 as to why tax, interest, and penalty should not be levied under S. 73 of the State Act.