Gauhati High Court sets aside GST summary show cause notice and order, reaffirming that a proper SCN is mandatory under Section 73.
Gauhati High Court held that in view of provisions of section 292B and 292BB of the Income Tax Act the right of assessee has been restricted to challenge the validity of notice issued by Income Tax Officer (ITO) or assessment order passed by DCIT.
Guwahati High Court held that benefit of section 10(26) of the Income Tax Act admissible to member of recognized schedule tribe community and hence income tax deducted from the salary is liable to be refunded. Thus, writ of revenue held as devoid of merits.
Gauhati HC affirms Central Govt’s power to notify mandatory BIS quality standards as a policy decision in Century Plyboards case.
Gauhati High Court rules cess collection post-GST illegal in Eastern Roller Flour Mills case but denies refund due to unjust enrichment doctrine.
Gauhati High Court rules Assam agricultural market cess post-GST invalid, citing conflict with GST law. Denies refund based on unjust enrichment.
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.
