![Assam HC Slams Tax Department for Denying Lawful Refunds under CST Act: Petitioner Wins Battle over VAT Reimbursement [Read Order]](https://images.taxscan.in/h-upload/2025/07/08/500x300_2061388-cbic-refund-integrated-tax-paid-goods-services-exported-except-class-taxscan-1.webp "Assam HC Slams Tax Department for Denying Lawful Refunds under CST Act: Petitioner Wins Battle over VAT Reimbursement [Read Order]")
Assam HC Slams Tax Department for Denying Lawful Refunds under CST Act: Petitioner Wins Battle over VAT Reimbursement [Read Order]
The Gauhati High Court slams the Assam Taxation Department for wrongfully rejecting the refund claims of Carbon Resources Pvt. Ltd. under Section...
![Failure to respond to CGST Notice due to lack of proper internet: Guwahati HC Allows GST Registration Restoration on compliance of Rule 22 (4) of CGST Rule [Read Order]](https://images.taxscan.in/h-upload/2025/06/30/250x150_2057160-gst-registration-cgst-notice-gst-taxscan.webp "Failure to respond to CGST Notice due to lack of proper internet: Guwahati HC Allows GST Registration Restoration on compliance of Rule 22 (4) of CGST Rule [Read Order]")
![Gauhati HC Allows to seek Restoration of Cancelled GST Registration on Payment of Full tax and Filing of Pending Returns [Read Order]](https://images.taxscan.in/h-upload/2025/06/30/250x150_2057151-gst-registration-tax-and-filing-payment-taxscan.webp "Gauhati HC Allows to seek Restoration of Cancelled GST Registration on Payment of Full tax and Filing of Pending Returns [Read Order]")
![‘Reason to Believe’ Not Communicated to GST Fraud Accused During Arrest: Gauhati HC Grants Conditional Bail [Read Order]](https://images.taxscan.in/h-upload/2025/06/30/250x150_2056961-reason-to-believe-not-communicated-to-gst-fraud-gst-fraud-accused-during-arrest-taxscan.webp "‘Reason to Believe’ Not Communicated to GST Fraud Accused During Arrest: Gauhati HC Grants Conditional Bail [Read Order]")
![Gauhati HC Allows Bail in ₹6.12 Crore GST Fraud Case Involving Passing on Input Tax Credit [Read Order]](https://images.taxscan.in/h-upload/2025/06/29/250x150_2056161-gauhati-hc-bail-gst-fraud-case-input-tax-credit-taxscan.webp "Gauhati HC Allows Bail in ₹6.12 Crore GST Fraud Case Involving Passing on Input Tax Credit [Read Order]")
Rs. 150 Crores Financial Fraud by Employees of Mahindra & Mahindra Finance: Gauhati HC refuses to allow Transfer of case to Assam [Read Order]
The Gauhati High Court, in its recent case refused to allow transfer of a financial fraud case from mizoram to assam holding that a sufficient number of witnesses have been listed by the IO to...
![Rs. 150 Crores Financial Fraud by Employees of Mahindra & Mahindra Finance: Gauhati HC refuses to allow Transfer of case to Assam [Read Order]](https://images.taxscan.in/h-upload/2025/06/28/500x300_2055682-gauhati-high-court-financial-fraud-mahindra-and-mahindra-financial-taxscan.webp "Rs. 150 Crores Financial Fraud by Employees of Mahindra & Mahindra Finance: Gauhati HC refuses to allow Transfer of case to Assam [Read Order]")
![GST S.73 Order Passed Without SCN and Hearing: Gauhati HC sets aside Orders [Read Order]](https://images.taxscan.in/h-upload/2025/06/26/500x300_2054599-gauhati-high-court-show-cause-notice-gst-order-passed-without-scn-taxscan.webp "GST S.73 Order Passed Without SCN and Hearing: Gauhati HC sets aside Orders [Read Order]")
Simultaneous Action by Centre and State GST Raises Jurisdiction Issue: Gauhati HC Bars Coercive Steps [Read Order]
The Gauhati High Court has restrained both Central and State GST ( Goods and Services Tax ) authorities from taking any coercive action against the petitioner in a case where simultaneous...
![Simultaneous Action by Centre and State GST Raises Jurisdiction Issue: Gauhati HC Bars Coercive Steps [Read Order]](https://images.taxscan.in/h-upload/2025/06/11/500x300_2042553-gauhati-hc-jurisdiction-issue-gst-taxscan.webp "Simultaneous Action by Centre and State GST Raises Jurisdiction Issue: Gauhati HC Bars Coercive Steps [Read Order]")
GST DRC-01 cannot be Substitute to Show Cause Notice Issued u/s 73 (1) of CGST Act : Gauhati HC [Read Order]
The Gauhati High Court has held that a summary of the Show Cause Notice in GST DRC-01 is not a substitute to the Show Cause Notice to be issued in terms of Section 73 (1) of the CGST Act as well as...
![GST DRC-01 cannot be Substitute to Show Cause Notice Issued u/s 73 (1) of CGST Act : Gauhati HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/08/500x300_2041714-gst-drc-01-show-cause-notice-cgst-act-gauhati-hc-taxscan.webp "GST DRC-01 cannot be Substitute to Show Cause Notice Issued u/s 73 (1) of CGST Act : Gauhati HC [Read Order]")
Denial of Tax Payment in Installments: Gauhati HC stays Coercive Steps against Petitioner before Disposal of Representation [Read Order]
The Gauhati High Court has granted short-term relief to a GST-registered trader, telling tax officials not to resort to “coercive action” until they pass a reasoned order on the request to clear...
![Denial of Tax Payment in Installments: Gauhati HC stays Coercive Steps against Petitioner before Disposal of Representation [Read Order]](https://images.taxscan.in/h-upload/2025/06/08/500x300_2041713-denial-of-tax-payment-installments-gauhati-hc-coercive-steps-taxscan.webp "Denial of Tax Payment in Installments: Gauhati HC stays Coercive Steps against Petitioner before Disposal of Representation [Read Order]")
GST DRC-01 cannot be Substitute to Show Cause Notice Issued u/s 73 (1) of CGST Act: Gauhati HC [Read Order]
The Gauhati High Court has held that a summary of the Show Cause Notice in GST DRC-01 is not a substitute to the Show Cause Notice to be issued in terms of Section 73 (1) of the CGST Act as well as...
![GST DRC-01 cannot be Substitute to Show Cause Notice Issued u/s 73 (1) of CGST Act: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Gauhati-High-Court-GST-DRC-01-GST-Show-Cause-Notice-TAXSCAN.jpg "GST DRC-01 cannot be Substitute to Show Cause Notice Issued u/s 73 (1) of CGST Act: Gauhati HC [Read Order]")
GST Proper Officer Must issue SCN to Invoke S.73 Even if Summary of SCN is Issued: Gauhati HC [Read Order]
In a recent ruling, the Gauhati High Court reiterated that the issuance of a Summary of Show Cause Notice ( SCN ) under Form GST DRC-01 cannot be a substitute for a formal SCN as required under...
![GST Proper Officer Must issue SCN to Invoke S.73 Even if Summary of SCN is Issued: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/GST-Proper-Officer-SCN-Summary-SCN-Issued-Gauhati-HC-taxscan.jpg "GST Proper Officer Must issue SCN to Invoke S.73 Even if Summary of SCN is Issued: Gauhati HC [Read Order]")