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![VAT Liability for IMFL On‑Shop Owners Statutory Since 2015: Gauhati HC Declines Stay on Circular [Read Order] VAT Liability for IMFL On‑Shop Owners Statutory Since 2015: Gauhati HC Declines Stay on Circular [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/500x300_2112373-vat-liability-imfl-on-shop-owners-statutory-since-2015-gauhati-hc-stay-circular-taxscan.webp)
VAT Liability for IMFL On‑Shop Owners Statutory Since 2015: Gauhati HC Declines Stay on Circular [Read Order]
The Gauhati High Court has declined to grant interim relief to a group of IMFL On‑Shop owners who sought a stay on a circular dated 14 November 2025...


![Gauhati HC invalidates Reassessment Order u/s 40 of Assam VAT Act, Citing Late Filing of Returns and Lapse of Five Year Assessment Limitation [Read Order] Gauhati HC invalidates Reassessment Order u/s 40 of Assam VAT Act, Citing Late Filing of Returns and Lapse of Five Year Assessment Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Gauhati-high-court-Gauhati-hc-Reassessment-order-under-Section-40-TAXSCAN.jpg)
![An Incorrect Rejection of Documents would amount to Prejudicial of Interest of Revenue: Gauhati HC upholds Revision Order [Read Judgment] An Incorrect Rejection of Documents would amount to Prejudicial of Interest of Revenue: Gauhati HC upholds Revision Order [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/04/WhatsApp-Image-2020-04-07-at-1.22.24-PM.jpeg)
![Petition in Gauhati HC to Enable Facility of Replacing Authorised Digital Signature of the Deceased Director in GSTN Portal [Read Petition] Petition in Gauhati HC to Enable Facility of Replacing Authorised Digital Signature of the Deceased Director in GSTN Portal [Read Petition]](https://www.taxscan.in/wp-content/uploads/2018/04/Digital-Signature-GST-Portal-Taxscan.jpg)