![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]")
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...
![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]](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]")
Gauhati HC Directs to File Application u/s 249(4) of Income Tax as Tax Dues mentioned under ITR were Paid [Read Order]
The Gauhati High Court directed to file application under section 249(4) of Income Tax Act, 1961 as tax dues mentioned under income tax return ( ITR ) were paid. It was observed that as per section...
![Gauhati HC Directs to File Application u/s 249(4) of Income Tax as Tax Dues mentioned under ITR were Paid [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Income-Tax-Gauhati-HC-Income-Tax-Act-ITR-income-tax-return-TAXSCAN.jpg "Gauhati HC Directs to File Application u/s 249(4) of Income Tax as Tax Dues mentioned under ITR were Paid [Read Order]")
Filing of Turnover in a tender process would not exempt from furnishing the Income Tax Return: Gauhati HC [Read Order]
The Gauhati High Court has held that filing of turnover in a tender process would not exempt from furnishing the income tax return ( ITR ). The court held that the words “Turnover” and “Income Tax...
![Filing of Turnover in a tender process would not exempt from furnishing the Income Tax Return: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Gauhati-High-Court-ITR-Filing-turnover-in-tender-process-ITR-filing-exemption-taxscan.jpg "Filing of Turnover in a tender process would not exempt from furnishing the Income Tax Return: Gauhati HC [Read Order]")
Wrongful Deposit of TDS By Employer: Gauhati HC Denies Interest u/s 244A of Income Tax Act [Read Order]
The Gauhati High Court has held that interest on refund under Section 244A of the Income Tax Act, 1961 applies only to those cases where refund is delayed by the Income Tax Department and declined...
![Wrongful Deposit of TDS By Employer: Gauhati HC Denies Interest u/s 244A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Gauhati-HC-Gauhati-High-Court-Income-Tax-Act-Wrongful-Deposit-TDS-Income-Tax-Gauhati-HC-Denies-Interest-Section-244A-of-the-Income-Tax-Act-taxscan.jpg "Wrongful Deposit of TDS By Employer: Gauhati HC Denies Interest u/s 244A of Income Tax Act [Read Order]")
CIT(A) Deleted Rs.120.55 Crore Income Tax Addition In Hasty Manner: Gauhati HC Refuses to Initiate Disciplinary Action Against CIT(A) [Read Order]
The Gauhati High Court has held that disciplinary action against CIT (A) could not be initiated for deleting Rs. 120.55 crore income tax addition in a hasty manner. The court held that the gravity of...
![CIT(A) Deleted Rs.120.55 Crore Income Tax Addition In Hasty Manner: Gauhati HC Refuses to Initiate Disciplinary Action Against CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Income-Tax-Gauhati-High-Court-income-tax-addition-Hasty-Manner-TAXSCAN.jpg "CIT(A) Deleted Rs.120.55 Crore Income Tax Addition In Hasty Manner: Gauhati HC Refuses to Initiate Disciplinary Action Against CIT(A) [Read Order]")
Proceedings u/s 11A of Central Excise Act cannot be Initiated in Absence of any Deliberate or Willful Suppression: Gauhati HC [Read Order]
The Gauhati High Court held that proceedings under section 11A of Central Excise Act, 1944 cannot be initiated in absence of any deliberate or willful suppression or mis-statement of facts by the...
![Proceedings u/s 11A of Central Excise Act cannot be Initiated in Absence of any Deliberate or Willful Suppression: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Excise-Central-Excise-Central-Excise-Act-Gauhati-High-Court-TAXSCAN.jpg "Proceedings u/s 11A of Central Excise Act cannot be Initiated in Absence of any Deliberate or Willful Suppression: Gauhati HC [Read Order]")
![Summary of SCN in GST DRC 01 not same as SCN u/s 73 (1) of CGST Act: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/GST-GST-DRC-01-GST-Act-CGST-Act-Show-Cause-Notice-in-GST-TAXSCAN.jpg "Summary of SCN in GST DRC 01 not same as SCN u/s 73 (1) of CGST Act: Gauhati HC [Read Order]")
Summary of Show Cause Notice in GST DRC-01 not Substitute SCN u/s 73(1) CGST Act: Gauhati HC [Read Order]
The Gauhati High Court has held that Summary of Show Cause Notice in Form GST DRC-01 not amounts to a valid Show Cause Notice (SCN) under Section 73 of the Central Goods and Services Tax (CGST) Act,...
![Summary of Show Cause Notice in GST DRC-01 not Substitute SCN u/s 73(1) CGST Act: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Delhi-High-Court-Delhi-HC-CGST-Act-GST-SCN-Show-Cause-Notice-Delhi-HC-GST-Demand-Order-Taxscan.jpg "Summary of Show Cause Notice in GST DRC-01 not Substitute SCN u/s 73(1) CGST Act: Gauhati HC [Read Order]")