Guwahati HC directs GST authority to review Moni Kanta Das’s case for registration reinstatement, contingent on due payment.
Assam High Court addresses GST notice validity in DNA Agrotech case, focusing on Section 73 compliance and proper show cause notice issuance.
Guwahati High Court held that AO can make addition of any other income which has escaped assessment but discovered during re-opening process even if the same is not specifically mentioned in re-opening order.
Gauhati High Court sets aside a demand order under AGST Act due to improper Show Cause Notice, emphasizing legal compliance and procedural fairness.
Mere presence of carbon dioxide or carbonated water cannot be treated to classify the subject items under water or carbonated water. Therefore, the classification sought to be made by the Revenue cannot be accepted.
Gauhati High Court held that addition merely on the basis of retracted statement without any other relied upon evidence/ material is not sustainable since retracted statement cannot be termed as incriminating material. Hence, appeal of revenue dismissed.
PCIT Vs Greenply Industries Ltd (Gauhati High Court) The Gauhati High Court’s recent judgment in “The Principal Commissioner of Income Tax v. M/s GreenPly Industries Ltd.” provides valuable clarification on the characterization and resultant tax treatment of excise duty exemptions. The court’s decision, delivered on March 4, 2025, addresses two crucial questions: whether excise duty […]
The Show Cause Notice to be issued in terms with Section 73 (1) of the Central Act or State Act could not be confused with the Statement of the determination of tax to be issued in terms with Section 73 (3) of the Central Act or the State Act.
Guwahati High Court’s landmark judgment on the tax rate for carbonated beverages containing fruit juice as per FSSAI Regulation 2.3.30. The court clarified the tax rate as 12% up to 30-09-2021.
Gauhati High Court held that sub-rule (4) of Rule 36 of the Central Goods and Services Tax Rules [CGST Rules] is constitutionally valid. Thus, writ challenging validity of the same is liable to be dismissed as being devoid of any merits.
