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Guwahati High Court

CBDT notifications not empowers department to put into oblivion section 148A provisions

JSVM Plywood Industries Ltd Vs Union of India (Gauhati High Court)

JSVM Plywood Industries Ltd Vs Union of India (Gauhati High Court) Prima facie opinion of the Court, for the purpose of interim order, is that by virtue of notifications dated 27.02.2021 and 31.03.2021 issued by the Central Board of Direct Taxes, as referred herein before, though extends the period of limitation in respect of issuance [&h...

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Pass Reasoned order against accused taxpayer involved in passing on fake ITC: HC

Krit Kunal Dhawan Vs The State of Assam (Gauhati High Court)

HC held that in a case where assessee is accused of passing on fake Input Tax Credit (ITC) without actual moment of goods, a reasoned order must be passed by Joint Commissioner of State Tax, after acknowledging all the relevant material and contentions that the assessee may produce to satisfy the authorities....

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Oral hearing is important ingredient of justice delivery system: HC

Md. Abul Kalam Vs Union of India (Gauhati High Court)

Md. Abul Kalam Vs Union of India (Gauhati High Court) It is trite, though of great significance that if any oral argument is advanced, only the Judge who had heard can appreciate the nuances of the case, the evidence adduced, based on oral arguments submitted by the parties or through the counsel. Naturally if hearing […]...

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Order passed following SC decision not become erroneous if Larger SC bench held SC decision per incurium

Union of India and 4 Ors. Vs Keshari Industries (Gauhati High Court)

Union of India and 4 Ors. Vs Keshari Industries (Gauhati High Court) Order passed following the Supreme Court decision cannot be termed as erroneous simply because subsequently the said decision of the Supreme Court is held to be per incurium by a larger bench FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT All these […]...

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Gauhati HC Directs GST Commissioner to accept application for fixation of a special rate submitted after 30th September

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

Ahinsha Chemicals Ltd Vs Union of India (Gauhati High Court) In the instant case, it is the case of the petitioner that the requirement of requesting for fixation of a special rate in respect of the value addition to the manufactured goods had arisen only after the final judgment of the Supreme Court on 22.04.2020, […]...

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Bail granted to person allegedly Selling Coal without issuing GST Invoices

Vikas Bansal Vs UOI (Gauhati High Court)

Vikas Bansal Vs UOI (Gauhati High Court) It is found that in his statement, recorded under Section 70 of the CGST Act, the petitioner has subscribed to the statement of aforesaid Amit Kumar made before the Senior Intelligence Officer of the CGST. It has also come out from his statement that whatever coal he had […]...

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Supply of goods without issue of Invoice- HC grant Bail to GST evasion accused

Sri Subhash Kumar Singh Vs State of Assam (Gauhati High Court)

Petitioner is found to have deliberately supplied goods without issuing invoices in violation of the provisions of AGST Act with intention to evade Tax during the period of 2019 to 2021....

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Challenge By Tax Bar Association to New Income Tax Portal System

Tax Bar Association Vs Union of India (Gauhati High Court)

The writ petition filed by the tax Bar Association before the Gauhati High Court seeking a direction from the respondent authorities to restore the old income tax portal immediately due to non functioning to the new income tax portal system (Income Tax Portal 2.0) inasmuch as the genuine tax payer who are interested in paying due taxes an...

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Gauhati HC ruling on refund of accumulated ITC in case of inverted duty

BMG Informatics Pvt Ltd Vs Union of India (Gauhati High Cour)

BMG Informatics Pvt Ltd Vs Union of India (Gauhati High Court) In an important decision given by Justice A.M Bujor Barua of the Gauhati High Court in the case of W.P (C) 3880/2021 3878/2021 3675/2021 4120/2021 (BMG Informatics Pvt. Ltd. vs. Union of India) the Court as held that the circular no. CBEC-20/01/06/2019-GST dated 31.03.2020 [&h...

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Gauhati High Court scraps bail to Tax Consultant for unjustly availing ITC

Sourav Bajoria Vs Union of India (Gauhati High Court)

The Petitioner was alleged of unjustly availing Input Tax Credit (ITC) on fake invoices and E-way bills alongside Mr. Amit Kumar (Co-accused). While seeking bail, the Petitioner contended that he has been in custody for a month, as on date, with effect from July 19, 2021 and therefore, his further custodial detention is absolutely not nec...

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