![Summary in GST Form DRC-01 Cannot Substitute Mandatory SCN, Unsigned & Incomplete Notice Invalid: Gauhati HC Quashes Order [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099149-gst-form-drc-01-scn-unsigned-incomplete-notice-invalid-gauhati-hc-taxscan.webp "Summary in GST Form DRC-01 Cannot Substitute Mandatory SCN, Unsigned & Incomplete Notice Invalid: Gauhati HC Quashes Order [Read Order]")
Summary in GST Form DRC-01 Cannot Substitute Mandatory SCN, Unsigned & Incomplete Notice Invalid: Gauhati HC Quashes Order [Read Order]
In a recent ruling, the Gauhati High Court held that a summary issued in GST Form DRC-01 cannot substitute the mandatory show cause notice required...
![GST dept fails to comply with Mandatory Process of Return scrutiny before Initiating Demand: Gauhati HC Quashes ₹19.5 Crore Notice against PepsiCo [Read Order]](https://images.taxscan.in/h-upload/2025/10/12/250x150_2095842-gst-dept-return-scrutiny-initiating-demand-gauhati-hc-notice-pepsico-taxscan.webp "GST dept fails to comply with Mandatory Process of Return scrutiny before Initiating Demand: Gauhati HC Quashes ₹19.5 Crore Notice against PepsiCo [Read Order]")
![GST Restoration allowable on compliance with Rule 22(4) of CGST Rules: Gauhati HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/23/250x150_2090217-cgst-gst-gst-restoration-cgst-rules-gauhati-hc-taxscan.webp "GST Restoration allowable on compliance with Rule 22(4) of CGST Rules: Gauhati HC [Read Order]")
![Dept. Treated Exempt Road and Irrigation Work Services as Taxable Manpower Supply: Gauhati HC dismisses Writ to Determine Facts [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/250x150_2088618-road-and-irrigation-work-services-manpower-supply-taxscan.webp "Dept. Treated Exempt Road and Irrigation Work Services as Taxable Manpower Supply: Gauhati HC dismisses Writ to Determine Facts [Read Order]")
Seizure of Cash and Items in GST Investigation: Gauhati HC Directs Authorities to Return Rs. 9 Lakh, Laptop, and Documents [Read Order]
The High Court of Gauhati, directed the Goods and Service Tax ( GST ) authorities to return cash and items, including Rs. 9 Lakh, a laptop, and documents, seized from the petitioner’s residence in a...
![Seizure of Cash and Items in GST Investigation: Gauhati HC Directs Authorities to Return Rs. 9 Lakh, Laptop, and Documents [Read Order]](https://images.taxscan.in/h-upload/2025/09/16/500x300_2087891-seizure-of-cash-gst-investigation-gauhati-hc-taxscan.webp "Seizure of Cash and Items in GST Investigation: Gauhati HC Directs Authorities to Return Rs. 9 Lakh, Laptop, and Documents [Read Order]")
GST authorities unaware of Death of Assessee as Heir Continued to File Returns in Deceased’s Name: Gauhati HC order Fresh Proceedings against Legal Rep [Read Order]
The Gauhati High Court has quashed a GST (Goods and Services Tax) demand order issued in the name of a deceased assessee, holding that proceedings against a dead person are a nullity in law. At the...
![GST authorities unaware of Death of Assessee as Heir Continued to File Returns in Deceased’s Name: Gauhati HC order Fresh Proceedings against Legal Rep [Read Order]](https://images.taxscan.in/h-upload/2025/08/25/500x300_2080261-gst-demand-order.webp "GST authorities unaware of Death of Assessee as Heir Continued to File Returns in Deceased’s Name: Gauhati HC order Fresh Proceedings against Legal Rep [Read Order]")
Relief for Godrej: CESTAT Rules Provisional Refunds Given Under Court Orders Cannot Be Treated as Wrong Refunds, No Interest Payable [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that provisional refunds granted under binding court orders cannot be treated as erroneous refunds, and no...
![Relief for Godrej: CESTAT Rules Provisional Refunds Given Under Court Orders Cannot Be Treated as Wrong Refunds, No Interest Payable [Read Order]](https://images.taxscan.in/h-upload/2025/08/21/500x300_2079066-godrej-and-boyce-site-img-recovered.webp "Relief for Godrej: CESTAT Rules Provisional Refunds Given Under Court Orders Cannot Be Treated as Wrong Refunds, No Interest Payable [Read Order]")
![Gauhati HC Allows 2 months time to seeking Restoration of GST Registration Cancelled [Read Order]](https://images.taxscan.in/h-upload/2025/08/16/500x300_2077424-gauhati-hc-gauhati-hc-allows-seeking-restoration-of-gst-registration-cancelled-taxscan.webp "Gauhati HC Allows 2 months time to seeking Restoration of GST Registration Cancelled [Read Order]")
Failure to Prove Service of Show-Cause Notice of Service Tax Demand: Gauhati HC sets aside ₹16.37 Lakh Demand Order [Read Order]
The Gauhati High Court has quashed an Order-in-Original that had confirmed a service tax demand of ₹16,37,501, along with cess, interest, and penalties, for the financial year 2016-17. The ...
![Failure to Prove Service of Show-Cause Notice of Service Tax Demand: Gauhati HC sets aside ₹16.37 Lakh Demand Order [Read Order]](https://images.taxscan.in/h-upload/2025/08/14/500x300_2076766-demand-order-service-tax-demand-show-cause-notice-taxscan.webp "Failure to Prove Service of Show-Cause Notice of Service Tax Demand: Gauhati HC sets aside ₹16.37 Lakh Demand Order [Read Order]")