Page No.# 1/4 GAHC010060692026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/2083/2026 INDRA KONWAR SON OF LATE DIBAKAR KONWAR RESIDENT OF KAMALABARI ROAD, DULIAJAN P.O. AND P.S. DULIAJAN, DIST. DIBRUGARH, ASSAM, PIN-786602 VERSUS THE UNION OF INDIA AND 3 ORS. REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO. 66, NORTH BLOCK, NEW DELHI- 110001. 2:THE PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX GUWAHATI-I DIVISION GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI-781001. 3:THE ASSISTANT COMMISSIONER CENTRAL GOOD AND SERVICE TAX DIBRUGARH DIVISION NEAR D.C.OFFICE MILAN NAGAR DIBRUGARH ASSAM PIN-786003. 4:THE SUPERINTENDENT OF CENTRAL GOODS AND SERVICE TAX DIBRUGARH DIVISION NEAR D.C. OFFICE MILAN NAGAR, DIBRUGARH ASSAM, PIN-786003 Page No.# 2/4 Advocate for the Petitioner : MR. R S MISHRA, MS. M DEY,MS B SARMA Advocate for the Respondent : DY.S.G.I., SC, GST BEFORE HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI ORDER 22.04.2026 Heard Shri R. S. Mishra, learned counsel for the petitioner. Also heard Shri K. Jain, learned counsel appearing on behalf of Shri S. C. Keyal, learned Senior Standing Counsel, C.G.S.T. 2. Considering the subject matter involved and as agreed to by the learned counsel for the parties, this writ petition is taken up for disposal at the motion stage. 3. The grievance of the petitioner pertains to a recovery notice dated 22.12.2025 with the contention that prior to such notice, no intimation of any nature was served upon him. For ready reference, the relief prayed for is extracted herein below: “ In the premises aforesaid, it is therefore prayed that Your Lordships may be pleased to consider the above, call for the records, issue a rule calling upon the respondents to show cause as to why; (I) The proceeding recovery initiated vide Notice issued under C. No. V(16)129/ST /ADJ/DCD/2021-22/1211 dated 22.12.2025 by Respondent No. 3 (ANNEXURE- G); (II) Order-in-Original No. 79/ST/ADJ/ACD/2022-23 dated 01.02. 2023 (Annexure- L) passed by the Respondent No. 3 shall not be set aside and further as to why. Page No.# 3/4 (III) The respondent authorities shall not be directed to furnish the copy of the show cause notice to the Petitioner and adjudicate the show cause notice after granting an opportunity of submitting reply to the said show cause notice and also upon hearing the matter adjudicate the matter afresh and upon such cause or causes that may be shown hearing the parties perusing the records further be pleased to make the rule absolute and/or pass any other order or orders as Your Lordship deem fit and proper. --AND- It is further prayed that pending disposal of this rule, the Recovery Notice under V(16)129/ST/ADJ/DCD /2021-22/1211 dated 22.12.2025 issued by Respondent No. 3 ( ANNEXURE- G) as well as Order-in-Original No. 79/ ST/ADJ/ACD/2022- 23 dated 01.02. 2023 passed by the Respondent No. 3 (Annexure- L) may be stayed and/or the respondent authorities may be directed not to take any steps for recovery of impugned demand. And for this act of grace, the Petitioner as in duty bound shall ever pray.” 4. Shri Mishra, the learned counsel by drawing the attention of this Court to the averments made in the petition has submitted that for the first time, the petitioner was aware of a proceeding on receipt of the recovery notice. 5. On the other hand, Shri Jain, the learned counsel has submitted that the final order was indeed issued to the petitioner by registered post. However, he is not equipped with instructions with regard to the aspect of actual service of notice. Though a copy of the order dated 31.01.2023 (issued on 01.02.2023) was given to the petitioner in response to an RTI application. 6. Considering the aforesaid factual position, this Court is of the opinion that instead of keeping this writ petition pending, interest of justice would be served if the proceeding is directed to be done afresh whereby the petitioner would get Page No.# 4/4 an opportunity to submit his show cause reply. 7. Accordingly, the Recovery Notice dated 22.12.2025 is interfered with and the proceeding is directed to be initiated afresh by issuance of a copy of the original show cause notice. Since the petitioner is already represented and as undertaken by Shri Mishra, the learned counsel the show cause notice would be collected by the petitioner from the office of the respondent no. 3 within a period of 1 week from today, whereafter he will file reply within the time prescribed in the said notice. It is made clear that the present interference is only on the aspect of not granting any opportunity and will not influence either of the parties in the adjudication of the dispute. 8. It is needless to state that the original order dated 31.01.2023 (issued on 01.02.2023) is also interfered with. 9. Writ petition accordingly stands disposed of. JUDGE Comparing Assistant