Page No.# 1/3 GAHC010161852025 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/4185/2025 SHIV NARAYAN PRASAD S/O- RAM MANDIL PRASAD, R/O- 271 WARD NO-52, DISPUR, GUWAHATI, KAMRUP METRO, ASSAM, GUWAHATI-06, VERSUS THE STATE OF ASSAM AND OTHRS REP BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM, FINANCE (TAXATION) DEPARTMENT SACHIVALAYA, DISPUR, GUWAHATI-781006. 2:THE PRINCIPAL COMMISSIONER OF STATE TAX KAR BHAVAN G.S ROAD DISPUR GUWAHATI-06 ASSAM 3:THE ASSISTANT COMMISSIONER OF STATE TAX GUWAHATI UNIT-C KAR BHAVAN DISPUR GUWAHATI-06 ASSA Advocate for the Petitioner : MR. R S MISHRA, MS M NIROLA,MR. A K GUPTA Advocate for the Respondent : SC, FINANCE AND TAXATION, Page No.# 2/3 BEFORE HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI ORDER 06-08-2025 Heard Shri R. S. Mishra, learned counsel for the petitioner, who is aggrieved by a show-cause proceeding initiated vide a notice dated 11.07.2025. It is contended that the notice is absolutely vague whereby no details have been afforded to the petitioner and in spite of the same, the registration has also been suspended w.e.f. the date of the notice i.e. 11.07.2025. When this matter had come up on 28.07.2025, this Court had directed the learned Standing Counsel, Finance (Taxation) Department to obtain instructions. On the next date, i.e. 04.08.2025, Shri B. Gogoi, the learned Standing Counsel had informed that the petitioner had submitted his show-cause reply and therefore the present contention may not hold good. The learned Standing Counsel was accordingly granted further time to obtain instructions inasmuch as it cannot be presumed that the petitioner is aware of the grounds of the show-cause notice when such show-cause notice admittedly did not contain the details. Shri Gogoi, the learned Standing Counsel has submitted that he has instructions that the Department be allowed to initiate a fresh proceeding by stating the grounds of the show-cause. In view of the aforesaid submission, this Court is of the opinion that there would be no requirement to further go into the present challenge. Accordingly, the Show-Cause Notice dated 11.07.2025 is set aside. The Department would however be at liberty to initiate a fresh proceeding which has to be done strictly in accordance with law. Page No.# 3/3 Writ petition stands allowed in the manner indicated above. JUDGE Comparing Assistant