Gauhati High Court held that Explanation inserted to section 14A vide the Finance Act, 2022 is applicable prospectively and order holding that the said insertion is clarificatory and hence retrospective in nature is erroneous.
Gauhati High Court addresses challenges to GST notifications, questioning their legality under the CGST and SGST Acts in Barkataki Print case.
Gauhati High Court quashed a GST order issued after statutory limitation period under Section 73(10) of GST Act, deeming it without jurisdiction.
Gauhati High Court directs refund of Rs. 37.87 lakh to KEC International along with statutory interest, rejecting claims of lost files by Assam tax authorities.
Guwahati High Court held that invocation of extended period of limitation unjustified as entire details of availment of CENVAT Credit disclosed in STR-3 return and there is no allegation of wilful suppression and misstatement with intent to evade service tax in notice.
Gauhati High Court grants interim protection to Hindustan Construction Co. in CGST dispute, challenging Notification No. 56/2023 as ultra vires the CGST Act, 2017.
Gauhati HC directs Assistant Commissioner to release interest on delayed excise duty refund to GAIL, subject to Supreme Court review.
Gauhati High Court held that notification no.56/2023-CE dated 28.12.2023 is not in consonance with the provisions of 168(A) of the Central GST Act, 2017. Hence, all consequential actions so taken on the basis of such notification would also fail.
Gauhati High Court grants interim protection in Merle Construction’s challenge against GST notification extending assessment timelines, questioning its legality.
Tax authorities should not deny ITC to purchasing dealers if selling dealer failed to deposit collected tax, provided that purchasing dealer had conducted genuine transactions.
