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Gauhati High Court

GST Recovery Cannot Proceed Without Giving Taxpayer Opportunity to Respond to SCN: Gauhati HC [Read Order]

In a recent ruling, the Gauhati High Court held that GST recovery proceedings cannot proceed without giving the taxpayer an opportunity to respond...

DRC-01 Summary Cannot Substitute SCN u/s 73 of GST Act, Unsigned Orders Invalid: Gauhati HC [Read...

GST Evasion via Selling Fake Lottery Tickets and Forgery: Gauhati HC refuses to Quash Second FIR...

Form 26AS Data Cannot be Solely Relied Upon for Levying Service Tax: Gauhati High Court [Read Order]

GST Registration Cancellation cannot be used as Coercive Tool during Investigation: Gauhati HC [Read...

Gauhati HC Quashes GST Cancellation, Orders Company to File All Pending Returns Within 30 Days [Read Order]

In a recent ruling Gauhati High Court has quashed the cancellation of GST registration, directed the company to file all pending returns within 30 days of the judgment and to clear arrears,...

GST DRC-01 Summary Cannot Substitute S. 73 Notice: Gauhati HC Quashes Demand Order Passed Without Proper SCN [Read Order]

In a recent ruling, the Gauhati High Court held that a GST demand cannot be raised only on the basis of a Summary of Show Cause Notice in Form GST DRC-01, and that a proper show cause notice under...

Gauhati HC allows Defaulting GST Firm to Seek Revocation of Cancelled Registration, Orders Bank Accounts Defreezing Subject to Security [Read Order]

In a recent ruling, the Gauhati High Court allowed a defaulting GST ( Goods and Services Tax ) firm to apply for revocation of its cancelled GST registration and ordered that its bank accounts be...

Satisfaction Note Lacked Reference of Income Escapement in the Form of Assets Worth ₹50 Lacs: ITAT quashes Reassessment Beyond 6 Yrs [Read Order]

The Chennai Bench of the Income Tax AppellateTribunal (ITAT) ruled that the AO must record a "Satisfaction Note" expressly stating that they possess evidence of escaped income which was represented...

ITC Denial for Supplier’s GSTR-1 Default Iniquitous: Gauhati HC Reads Down S.16(2)(aa) CGST/AGST in Mcleod Russel Case to Safeguard Bona Fide Purchasers [Read Order]

The Gauhati High Court has held that denial of Input Tax Credit (ITC) under Section 16(2)(aa) of the Central Goods and Services Tax Act, 2017 (CGST Act) and Assam Goods and Services TaxAct,...

Fake GST ID Created Using Forged Judicial Seal and Rent Deed by CA’s Employee: Gauhati HC Grants Pre-Arrest Bail to Businessman after Finding No Direct Role [Read Order]

The Gauhati High Court granted pre-arrest bail to the accused, who is a businessman, alleged to be involved in a large-scale fake GST ( Goods and Services Tax ) ID creation case involving forged...

Non-Service of SCN: Gauhati HC Sets Aside ₹16.37 Lakh Service Tax Demand, Orders Fresh Adjudication [Read Order]

In a recent judgment, the Gauhati High Court set aside an Order-in-Original that had confirmed a service tax demand of ₹16,37,501 for the financial year 2016-17. The Court found that there was...