Guwahati High Court

Lottery is Gambling & requiring no skill and cannot attain the status of Trade

Big Star G Services Llp Vs State Of Arunachal Pradesh (Gauhati High Court)

Big Star G Services LLP Vs State Of Arunachal Pradesh (Gauhati High Court) Lottery includes gambling as an element of chance which requires no skill and as held by the Apex court it would not attain the status of trade like other trades or become res commercium. Accordingly, the petitioner has no right to invoke […]...

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AO cannot disregard findings of fact unilaterally merely for his disagreement

Gemson Melt Pvt. Ltd. Vs Union of India (Gauhati High Court)

Gemson Melt Pvt. Ltd. Vs Union of India (Gauhati High Court) In the absence of any clear finding by the Assistant Commissioner, Central Excise to support its disagreement with the finding of fact by the Commissioner of Appeals, mere disagreement with the order of the Higher Authority, namely, Commissioner (Appeals) will be opposed to the ...

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Consider application claiming for a special rate to be fixed based on add-ons made to goods manufactured: HC directs GST Commissioner

Ahinsha Chemicals Ltd. Vs Union of India (Gauhati High Court)

Ahinsha Chemicals Ltd. Vs Union of India (Gauhati High Court) This petition is instituted on the grievance that the Notification dated 27.03.2008 having been restored as per the judgment of the Supreme Court, two application dated 28.09.2020 under Clause 3(1) of the Notification No.20/2008-Central Excise dated 27.03.2008 was submitted by ...

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Assam Excise Officials can Seize consignments routed through their State

Renaissance Traders Vs State of Assam (Gauhati High Court)

The issue under consideration is whether the Seizure of consignments by Assam Excise Officers in a process of transaction of export from Arunachal Pradesh and imported to Nagaland via Assam route is justified in law?...

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Sabka Vishwas Scheme Benefit can’t be rejected for mistake in Form SVLDRS-1

Assam Cricket Association Vs Union of India (Gauhati High Court)

Issue under consideration is whether rejection of benefit under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 merely for mistake in Form SVLDRS-1 is justified in law?...

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Rejection of documents amounts to ‘Prejudicial to Interest of Revenue’ if AO taken one of the possible views

The Dynasty Vs The State of Assam (Gauhati High Court)

The Dynasty Vs The State of Assam (Gauhati High Court) Conclusion:  Where two views were possible, an interference by an appellate or a revisional court would be unwarranted merely because the other view appeared to be more attractive, thus, no interference was required in the judgment of the Assam Board of Revenue in respect of the [&h...

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Whether NCLT Moratorium Order covers pending GST proceedings

National Plywood Industries Ltd. Vs Union of India And Anr. (Gauhati High Court)

National Plywood Industries Ltd. Vs Union of India And Anr. (Gauhati High Court) In the given case the issue under consideration is whether the order of moratorium of the National Company Law Tribunal also covers the proceeding pending before the GST authorities under the GST Act 2017? The Hon’ble National Company Law Tribunal, Guwahati...

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CESTAT cannot carry out independent assessment of tax liability: HC

Commissioner, GST And Central Excise Vs BSNL (Guwahati High Court)

Commissioner, GST And Central Excise Vs BSNL (Guwahati High Court) Section 35C of the Central Excise Act, 1944 confers jurisdiction upon the Appellate Tribunal to pass such orders which are indicated therein, including orders confirming, modifying or annulling the decision or order appealed against. However, Section 35C of the Act of 1944...

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Consider representation to be filed for extension of GSTR9/9C due date: HC

All India Federation Of Tax Practitioners Vs. Union of India (Gauhati High Court)

All India Federation Of Tax Practitioners Vs. Union of India (Gauhati High Court) This petition is disposed of however, binding the respondent Union of India to take a decision on the representation to be filed on behalf of the petitioners, within one week of its filing. The respondent would also address the issue of extending […]...

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HC explains meaning of shell companies; Without hearing a company cannot be declared as shell company

Assam Company India Ltd. and Anr. Vs Union of India (Gauhati High Court)

Assam Company India Ltd. and Anr. Vs Union of India (Gauhati High Court) What can be deduced is that though a shell company is defined in other jurisdictions, in India there is no statutory definition of a shell company. However, in popular parlance as well as from the perspective of the Government and its agencies, […]...

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