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Date : 13-08-2025
Heard Mr. R.S. Misra, learned counsel for the petitioner. Also heard Mr. B. Gogoi,
learned standing counsel, Finance & Taxation, Govt. of Assam.
2. The petitioner in the present proceeding, hence, presented a challenge to the form
GST DRC-01 dated 28-12-2023 as well as the order dated 29-04-2024 issued by the
respondent No. 3, i.e. the Asstt. Commissioner of State Taxes.
3. The brief facts requisite for adjudication of the issue arising in the present
proceeding is noticed as under.
4. The petitioner, who is engaged in the business of transportation of goods and
ancillary service, is a registered assesee under the provisions of Central Goods & Service
Tax Act, 2017 and the Assam Goods and Services Tax Act, 2017. The petitioner has a GST
registration bearing No. 18AAACA5364L1ZH. The respondent No. 3 herein, i.e. the Asstt.
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