![No Exception to Retailer From Assam GST Registration Without Supporting Materials: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Assam-GST-Registration-Supporting-Materials-Gauhati-HC-TAXSCAN.jpg "No Exception to Retailer From Assam GST Registration Without Supporting Materials: Gauhati HC [Read Order]")
No Exception to Retailer From Assam GST Registration Without Supporting Materials: Gauhati HC [Read Order]
The Gauhati High Court in its recent case held that there is no exception to retailer from registration under the Assam Goods and Services Tax Act...
![SCN under CGST Act Issued on Wrong Address: Gauhati HC sets aside Order passed In Violation of Natural Justice Principle [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CGST-SCN-Central-Goods-and-Service-Tax-Act-show-cause-notice-Gauhati-High-Court-Natural-Justice-Principle-taxscan.jpg "SCN under CGST Act Issued on Wrong Address: Gauhati HC sets aside Order passed In Violation of Natural Justice Principle [Read Order]")
![Explanation Inserted to S. 14A of Income Tax Act vide Finance Act, 2022 Applicable Prospectively: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Gauhati-HC-Gauhati-High-Court-Finance-Act-Section-14A-of-the-Income-Tax-Act-Explanation-inserted-2022-Applicable-Prospectively-High-Court-News-taxscan.jpg "Explanation Inserted to S. 14A of Income Tax Act vide Finance Act, 2022 Applicable Prospectively: Gauhati HC [Read Order]")
![Gauhati HC quashes GST Notification 56/2023 Extending of Demand Order Deadlines ruling Ultra Vires to Provision 168A [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Gauhati-HC-GST-Notification-Demand-Order-Ultra-Vires-Provision-168A-taxscan.jpg "Gauhati HC quashes GST Notification 56/2023 Extending of Demand Order Deadlines ruling Ultra Vires to Provision 168A [Read Order]")
![Gauhati HC quashes Demand & Penalty In Absence of Element Of Misstatement & Intention To Evade Payment Of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Gauhati-High-Court-Gauhati-HC-Quashes-Demand-Element-Of-Misstatement-Service-Tax-Evade-Payment-Of-Service-Tax-Central-Goods-and-service-Tax-Act-CGST-show-cause-notice-High-Court-news-taxscan.jpg "Gauhati HC quashes Demand & Penalty In Absence of Element Of Misstatement & Intention To Evade Payment Of Service Tax [Read Order]")
S. 9 (2) (g) of DVAT Act cannot be Invoke to Deny ITC to a Bonafide Purchaser: Gauhati HC [Read Order]
In a recent case,the Gauhati High Court has held that section 9 (2) (g) of Delhi Value Added tax ( VAT ) Act ,2004 cannot be Invoke to deny Input Tax Credit ( ITC ) to a bonafide purchaser. It was...
![S. 9 (2) (g) of DVAT Act cannot be Invoke to Deny ITC to a Bonafide Purchaser: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/DVAT-Act-DVAT-Input-Tax-Credit-Value-Added-tax-Gauhati-High-Court-Gauhati-HC-VAT-ITC-Taxscan.jpg "S. 9 (2) (g) of DVAT Act cannot be Invoke to Deny ITC to a Bonafide Purchaser: Gauhati HC [Read Order]")
Benefit of CBIC Notification Which is Ultra Vires to CGST Act cannot be utilised by State GST Dept: Gauhati HC [Read Order]
The Gauhati High Court has held that the State goods and services tax ( GST ) Authorities cannot take the benefit of Notification No. 56/2023-CE, which ultra vires the central Goods and Service Tax...
![Benefit of CBIC Notification Which is Ultra Vires to CGST Act cannot be utilised by State GST Dept: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/WhatsApp-Image-2024-08-07-at-11.40.09-AM.jpeg "Benefit of CBIC Notification Which is Ultra Vires to CGST Act cannot be utilised by State GST Dept: Gauhati HC [Read Order]")
No GST Council Recommendation for Noti. 56/2023 issuance Extending S. 73(10) Time Limit: Gauhati HC stays Coercive Proceedings [Read Order]
The Gauhati High Court observed that Notification No. 56/2023, issued on December 28, 2023, was issued without the GST ( Goods and Services Tax ) Council's recommendation, and thus it does not...
![No GST Council Recommendation for Noti. 56/2023 issuance Extending S. 73(10) Time Limit: Gauhati HC stays Coercive Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/No-GST-Council-issuance-Extending-S.-7310-Time-Limit-Gauhati-HC-Coercive-Proceedings-taxscan.jpg "No GST Council Recommendation for Noti. 56/2023 issuance Extending S. 73(10) Time Limit: Gauhati HC stays Coercive Proceedings [Read Order]")
Property Possession will be in Name of Person who Paid Property Tax and Cleared Electricity Dues: Gauhati HCÂ [Read Order]
In a recent case, the Gauhati High Court held that possession of the property would be in the name of a person who paid property tax and cleared electricity dues. The court dismissed the second...
Interest not Leviable in Absence of Taxable due under Assam General Sales Tax Act: Gauhati HC [Read Order]
The Gauhati High Court has held that interest is not leviable in the absence of taxable due under the Assam General Sales Tax Act, 1993. The court held that the assessing officer and the appellate...
Challenge on Condonation of Delay u/s 119(2)(b) of Income Tax Act for filing Form 10-IC : Gauhati HC Lists Matter on July 17th [Read Order]
The Gauhati High Court listed the matter of challenge on condonation of delay under section 119(2)(b) of the Income Tax Act, 1961 for filing Form 10-IC on July 17. The Court directed to obtain...
![Challenge on Condonation of Delay u/s 119(2)(b) of Income Tax Act for filing Form 10-IC : Gauhati HC Lists Matter on July 17th [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Challenge-on-Condonation-Condonation-of-Delay-Income-Tax-Act-Gauhati-High-Court-section-1192b-of-the-Income-Tax-Act-Income-Tax-Authority-incometax-updates-taxscan.jpg "Challenge on Condonation of Delay u/s 119(2)(b) of Income Tax Act for filing Form 10-IC : Gauhati HC Lists Matter on July 17th [Read Order]")
Petition Seeking Interpretation of S. 16(4) of GST Act Related to Press Release Issued by CGST Dept: Gauhati HC Directs Dept to file Counter Petition [Read Order]
The Gauhati High Court directed the Central Goods and Service Tax ( GST ) department to file a counter-petition to the writ petition seeking interpretation of Section 16(4) related to the press...
![Petition Seeking Interpretation of S. 16(4) of GST Act Related to Press Release Issued by CGST Dept: Gauhati HC Directs Dept to file Counter Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/GST-Gauhati-High-Court-goods-and-services-act-CGST-Department-Counter-Petition-taxscan.jpg "Petition Seeking Interpretation of S. 16(4) of GST Act Related to Press Release Issued by CGST Dept: Gauhati HC Directs Dept to file Counter Petition [Read Order]")