![Gauhati HC invalidates Reassessment Order u/s 40 of Assam VAT Act, Citing Late Filing of Returns and Lapse of Five Year Assessment Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Gauhati-high-court-Gauhati-hc-Reassessment-order-under-Section-40-TAXSCAN.jpg "Gauhati HC invalidates Reassessment Order u/s 40 of Assam VAT Act, Citing Late Filing of Returns and Lapse of Five Year Assessment Limitation [Read Order]")
Gauhati HC invalidates Reassessment Order u/s 40 of Assam VAT Act, Citing Late Filing of Returns and Lapse of Five Year Assessment Limitation [Read Order]
The Gauhati High Court has invalidated a reassessment order passed under Section 40 of the Assam Value Added Tax ( VAT ) Act, 2003 citing late filing...
![Non-disclosure of LTCG from Sale of shares does not Affect Revenue Interest, Revisionary Proceedings deemed Illegal: Gauhati High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Gauhati-high-court-gauhati-hc-gauhati-hc-news-Sale-of-shares-Revenue-Interest-TAXSCAN.jpg "Non-disclosure of LTCG from Sale of shares does not Affect Revenue Interest, Revisionary Proceedings deemed Illegal: Gauhati High Court [Read Order]")
![IT Departments Notice u/s 131 (1A) of Income Tax Act lacked basis, No Evidence of concealed Income: Gauhati HC quashes Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Gauhati-High-Court-Income-Tax-Act-Income-tax-department-Income-tax-notice-taxscan.jpg "IT Departments Notice u/s 131 (1A) of Income Tax Act lacked basis, No Evidence of concealed Income: Gauhati HC quashes Notice [Read Order]")
![No Interest and Penalty shall Leviable on Late Excise Duty Payment for Duty Exempted Goods: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Gauhati-High-Court-Excise-Duty-Payment-Late-Excise-Duty-Payment-Excise-Duty-taxscan.jpg "No Interest and Penalty shall Leviable on Late Excise Duty Payment for Duty Exempted Goods: Gauhati HC [Read Order]")
![Industrial Units not to be Discriminated for Budgetary Support Based Turnover: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Gauhati-High-Court-Turnover-discrimination-Industrial-units-Budgetary-support-taxscan.jpg "Industrial Units not to be Discriminated for Budgetary Support Based Turnover: Gauhati HC [Read Order]")
Railway can’t Deny GST Reimbursement on Price Variation due to Output Tax Paid Using ITC through Electronic Ledger: Gauhati High Court [Read Order]
In a recent case, the Gauhati High court held that railway could not deny Goods and Service Tax Reimbursement on price variation due to output tax paid using Input Tax Credit (ITC) through electronic...
![Railway can’t Deny GST Reimbursement on Price Variation due to Output Tax Paid Using ITC through Electronic Ledger: Gauhati High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Railway-Deny-GST-Reimbursement-Price-Variation-Output-Tax-ITC-Electronic-TAXSCAN.jpg "Railway can’t Deny GST Reimbursement on Price Variation due to Output Tax Paid Using ITC through Electronic Ledger: Gauhati High Court [Read Order]")
![Gauhati HC dismisses Writ Petition as Statutory Remedy is more Efficacious [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Gauhati-HC-dismisses-Writ-Petition-Statutory-Remedy-more-Efficacious-TAXSCAN.jpg "Gauhati HC dismisses Writ Petition as Statutory Remedy is more Efficacious [Read Order]")
No documents In Writ Petition to Substantiate Mismatch between TDS and Form 26AS: Gauhati HC directs to seek Statutory Remedy [Read Order]
The Gauhati High Court directed to seek statutory remedy in the absence of documents in the writ petition to substantiate the mismatch between Tax Deducted at Source (TDS) and Form 26AS. It was...
Gauhati High Court Issues Notice on Contempt Alleging Non-Compliance to Refund Tax Deducted from BSF DIG’s Salary [Read Order]
The Gauhati High Court issued notice to Income Tax Officer on contempt alleging non-compliance of the direction given by the Single Judge Bench of the High Court to refund Tax Deducted from the...
![Gauhati High Court Issues Notice on Contempt Alleging Non-Compliance to Refund Tax Deducted from BSF DIG’s Salary [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Gauhati-High-Court-Gauhati-High-Court-Issues-Notice-Notice-on-Contempt-Alleging-Non-Compliance-to-Refund-Tax-Refund-Tax-Refund-Tax-Deducted-from-BSF-DIGs-Salary-Taxscan.jpg "Gauhati High Court Issues Notice on Contempt Alleging Non-Compliance to Refund Tax Deducted from BSF DIG’s Salary [Read Order]")
The burden of Proof on Seized Goods Not Notified u/s 123(2) of Customs Act lies with Customs Authorities: Gauhati HC dismisses Appeal [Read Order]
The Gauhati High Court (High Court of Assam, Nagaland, Mizoram, and Arunachal Pradesh) has dismissed the appeal observing that the burden of proof on seized goods that are not notified under Section...
![The burden of Proof on Seized Goods Not Notified u/s 123(2) of Customs Act lies with Customs Authorities: Gauhati HC dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/burden-of-Proof-on-Seized-Goods-Seized-Goods-Customs-Act-Customs-Act-lies-with-Customs-Authorities-Customs-Authorities-Gauhati-High-Court-Taxscan.jpg "The burden of Proof on Seized Goods Not Notified u/s 123(2) of Customs Act lies with Customs Authorities: Gauhati HC dismisses Appeal [Read Order]")