![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]")
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...
![Tax Exemption is Allowable to Officer belong to Scheduled Tribe: Gauhati HC Upholds Refund of Income Tax Deducted u/s 10(26) from Salary [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Income-Tax-Refund-Tax-Exemption-Salary-taxscan.jpg "Tax Exemption is Allowable to Officer belong to Scheduled Tribe: Gauhati HC Upholds Refund of Income Tax Deducted u/s 10(26) from Salary [Read Order]")
![Retracted Statement not Incriminating Material u/s 153A: Gauhati HC quashes ₹4.23 Cr Addition [Read Order]Â](https://www.taxscan.in/wp-content/uploads/2025/03/Gauhati-High-Court.jpg "Retracted Statement not Incriminating Material u/s 153A: Gauhati HC quashes ₹4.23 Cr Addition [Read Order]Â")
![12% GST Applicable on Fruit Pulp & Juice-Based Carbonated Drinks, not 40%: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/GST-Gauhati-High-court-Gauhati-HC-GST-on-Carbonated-Drinks-TAXSCAN.jpg "12% GST Applicable on Fruit Pulp & Juice-Based Carbonated Drinks, not 40%: Gauhati HC [Read Order]")
![Time Limit for Issuance of SCN & Order under GST Act Extended by CBIC Notification: Bombay HC stays Garnishee Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Bombay-High-court-SCN-Show-cause-notice-CBIC-extends-SCN-and-order-time-limit-under-GST-TAXSCAN.jpeg "Time Limit for Issuance of SCN & Order under GST Act Extended by CBIC Notification: Bombay HC stays Garnishee Notice [Read Order]")
![GST: Gauhati HC upholds Constitutional Validity of Rule 36(4) of CGST Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/GST-Gauhati-HC-Constitutional-Validity-CGST-Rules-TAXSCAN.jpg "GST: Gauhati HC upholds Constitutional Validity of Rule 36(4) of CGST Rules [Read Order]")
Commissioner Must Specify Necessity of Arrest u/s 69 CGST Act Besides 'Reasons To Believe' that Assessee Committed Offence: Gauhati HC [Read Order]
The Gauhati High Court ruled that Section 69 of the Central Goods and Services Tax Act 2017, which gives a Commissioner the authority to make an arrest under the Act, mandates that the authority...
![Commissioner Must Specify Necessity of Arrest u/s 69 CGST Act Besides Reasons To Believe that Assessee Committed Offence: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Gauhati-HC-Gauhati-High-Court-CGST-Act-Section-69-of-the-Central-Goods-and-Services-Tax-Act-taxscan.jpg "Commissioner Must Specify Necessity of Arrest u/s 69 CGST Act Besides Reasons To Believe that Assessee Committed Offence: Gauhati HC [Read Order]")
Order Passed u/s 73 CGST Act without Signature of Proper Officer Is 'Ineffective': Gauhati HC [Read Order]
The Gauhati High Court has held that the order passed under Section 73 of the Central Goods and Service (CGST), Act, 2017 must mandatorily be signed by the proper officer.The Court believes that the...
![Order Passed u/s 73 CGST Act without Signature of Proper Officer Is Ineffective: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Gauhati-High-court-CGST-Section-73-CGST-Act-Ineffective-Signature-Taxscan.jpg "Order Passed u/s 73 CGST Act without Signature of Proper Officer Is Ineffective: Gauhati HC [Read Order]")
No VAT/Sales Tax on hiring of Vehicles or Cranes when Control remains with Contractor: Supreme Court clarifies it as 'Service' not 'Sales of Goods' [Read Judgment]
In a landmark ruling, the Supreme Court clarified that hiring vehicles or cranes without transferring effective control to the user does not constitute a "sale" under VAT or Sales Tax laws, instead...
Mere Mentioning of Sale of Entry as Purchase Does Not Invalidate Income Tax Notice Flagging Bogus Transactions: Gauhati HC [Read Order]
The Gauhati High Court in a significant case has dismissed a challenge to an order under Section 148A(d) of the Income Tax Act, 1961. The bench held that mere mentioning of sale of entry as...
![Mere Mentioning of Sale of Entry as Purchase Does Not Invalidate Income Tax Notice Flagging Bogus Transactions: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Gauhati-HC-Gauhati-High-Court-Income-Tax-Notice-Bogus-Transactions-Income-Tax-Mere-Mentioning-of-Sale-of-Entry-taxscan.jpg "Mere Mentioning of Sale of Entry as Purchase Does Not Invalidate Income Tax Notice Flagging Bogus Transactions: Gauhati HC [Read Order]")
Challenge by Central Excise Inspector on Illegality in allocation of Zone of Posting After Years Delay is Not Acceptable: Gauhati HC Sets Aside Order [Read Order]
In a significant case, the Gauhati High Court set aside order which allowed the challenge by Central Excise Inspector on illegality in allocation of zone of posting after years delay. It was found by...
![Challenge by Central Excise Inspector on Illegality in allocation of Zone of Posting After Years Delay is Not Acceptable: Gauhati HC Sets Aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Gauhati-high-court-Illegality-in-allocation-Zone-Allocation-taxscan-1.jpg "Challenge by Central Excise Inspector on Illegality in allocation of Zone of Posting After Years Delay is Not Acceptable: Gauhati HC Sets Aside Order [Read Order]")