Page No.# 1/3 GAHC010057422024 2025:GAU-AS:2492 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/1584/2024 SHREE NIWAS BASUDEO AND CO. AND ANR. A PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT A.T. ROAD MARWARI PATTY, P.O. P.S. AND DISTRICT- DIBRUGARH ASSAM. REPRESENTED BY ITS MANAGING PARTNER SHRI SANJAY DEORAH I.E. THE PETITIONER NO.2. 2: SHRI SANJAY DEORAH SON OF SRI SHYAM SUNDER DEORAH RESIDENT OF A. T. ROAD MARWARI PATTY P.O. P.S. AND DISTRICT- DIBRUGARH ASSA VERSUS UNION OF INDIA AND 5 ORS. REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA, MINISTRY OF FINANCE NEW DELHI-110001 2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA 1 SECTOR 5 PUSHP VIHAR NEW DELHI 110017. REPRESENTED BY ITS CHAIRMAN 3:THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARATI BUILDING JANPATH ROAD CONNAUGHT PALACE NEW DELHI-110001. REPRESENTED BY ITS CHAIRPERSON 4:THE COMMISSIONER CENTRAL GOODS AND SERVICES TAX DIBRUGARH ASSAM. Page No.# 2/3 5:THE ASSISTANT COMMISSIONER CENTRAL GST AND CENTRAL EXCISE DIVISION DIBRUGARH ASSAM. 6:THE SUPERINTENDENT CENTRAL GST AND CENTRAL EXCISE DIVISION DIBRUGARH ASSAM Advocate for the Petitioner : MR. A K GUPTA, MS B SARMA,MR. R S MISHRA Advocate for the Respondent : DY.S.G.I., SC, GST BEFORE HON’BLE MR. JUSTICE ARUN DEV CHOUDHURY ORDER 10-03-2025 1. Heard Mr. R.S.Mishra, learned counsel for the petitioners and Mr. S.C.Keyal, learned Standing counsel, GST for the respondents. 2. The petitioner has made challenge in this petition a Demand-cum-Show Cause Notice dated 08.12.2023 issued by the Assistant Commissioner, Central GST & Central Excise Division, Dibrugarh. 3. Mr. Mishra, learned counsel for the petitioners submits that the aforesaid Demand- cum-Show Cause Notice was issued alleging that the petitioners have availed in- admissible Input tax during the Financial Year 2018-2019 in contravention of Section 4 of the CGST Act, 2017. However, by virtue of amendment of Section 16 (4) of the CGST Act, 2017, such ground will not remain. 4. Second allegation in the aforesaid Demand-cum-Show Cause Notice is that the petitioners have availed excess ITC in GSTR3B during the Financial Year 2018-19 in comparison to GSTR 2A. Page No.# 3/3 5. Learned counsel for the petitioners submits that they shall be able to substantiate the same if a chance is granted to them to reply to the Demand-cum-Show Cause Notice. 6. Third allegation in the aforesaid Demand-cum-Show Cause Notice pertains to filing of GSTR 3B for the period of Financial Year 2018-19 after the prescribed period and liability to pay interest under Section 50 (1) of the CGST Act, 2017 and the same has already been paid by the petitioners. 7. Mr. Keyal, learned Standing counsel, GST submits that the notice has been issued to the petitioners and if they file reply to such notice, the respondent authorities shall consider the same. 8. Mr. Mishra, learned counsel for the petitioners submits that they have filed reply to such Demand-cum-Show Cause Notice dated 08.12.2023. 9. In view of the aforesaid, this writ petition stands disposed of by relegating the petitioners to the Assistant Commissioner, Central GST & Central Excise Division Dibrugarh, respondent No.5 and he shall consider the claim of the petitioners after giving an opportunity of hearing and shall decide the same as per merit. 10. However, it is made clear that any observation made in this order shall not be treated as a comment on the merit of the claim that has been urged by Mr. Mishra, learned counsel for the petitioners. 11. The interim order passed earlier is hereby vacated. JUDGE Comparing Assistant