![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]")
GST S.73 Order Passed Without SCN and Hearing: Gauhati HC sets aside Orders [Read Order]
The Gauhati High Court has set aside a GST ( Goods and Services Tax ) order that was passed without issuing a proper show cause notice or providing...
![Simultaneous Action by Centre and State GST Raises Jurisdiction Issue: Gauhati HC Bars Coercive Steps [Read Order]](https://images.taxscan.in/h-upload/2025/06/11/250x150_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]](https://images.taxscan.in/h-upload/2025/06/08/250x150_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]](https://images.taxscan.in/h-upload/2025/06/08/250x150_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]](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]")
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]
The Gauhati High Court allowed a request that the central government reimburse the income tax withheld from the wages of a BSF Assistant Commandant who is a member of the Scheduled Tribe. The bench...
![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
In a recent ruling, the Gauhati High Court held that a retracted statement alone cannot be treated as incriminating evidence under Section 153A of the Income Tax Act and quashed the Rs....
![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]
In a recent ruling, the Gauhati High Court ruled that fruit pulp and juice-based carbonated drinks should be taxed at 12% GST instead of the 40% tax rate imposed by the state tax authorities. X’SS...
![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]
Citing CBIC Notification No. 56/2023-Central Tax dated December 28, 2023, which extended the deadline for issuing show cause notices (SCNs) and orders, the Bombay High Court granted an interim stay...
![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]")