Rule 4 under CCR does not Create any Embargo on CENVAT Credit Claim on Capital Goods in any Subsequent Financial Year: Gauhati HC [Read Order]
In a recent case, the Gauhati High Court has held that Rule 4 under Cenvat Credit Rules ( CCR ), 2002 does not create any embargo on claiming cenvat...
![Gauhati HC Directs Appellate Authority to Decide on Waiver Request for 25% Pre-Deposit u/s 33(6) of Assam General Sales Tax Act within 6 Months [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/gauhati-high-court-Section-336-Act-AGST-appettate-authority-taxscan.jpg "Gauhati HC Directs Appellate Authority to Decide on Waiver Request for 25% Pre-Deposit u/s 33(6) of Assam General Sales Tax Act within 6 Months [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]](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]")
![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 Department's Notice u/s 131 (1A) of Income Tax Act lacked basis, No Evidence of concealed Income: Gauhati HC quashes Notice [Read Order]
In a recent ruling, the Gauhati High Court set aside and quashed the notice issued under Section 131 (1A) of Income Tax Act, 1961 by the Income Tax department citing no evidence of concealed income....
![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]
In a recent ruling, the Gauhati High Court decided that interest and penalty cannot be levied for late payment of excise duty on goods which are exempted from the payment of duty under the...
![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]")
Justice AS Bopanna bids Farewell to Supreme Court: A Recap of Demonetization and TATA-Mistry Case Decisions from the First-Generation Lawyer Turned Judge [Read Judgement]
On May 17, 2024, the Supreme Court bid farewell to Justice AS Bopanna as he concluded his distinguished five-year tenure as a Judge. Amidst accolades from the legal fraternity, Justice Bopanna's...
![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]")