Gauhati High Court held that Petitioner would be entitled to reimbursement of GST on differential amount of price variation of steel and GST paid by the Petitioner from the electronic credit ledger has to be taken into consideration while computing the Price Variation Clause (PVC) Claims of the Petitioner....

Gauhati High Court held that the existence of an alternative relief would dissuade the Court from entertaining the writ petition. Constitutional Jurisdiction cannot be exercised in view of provisions for alternative remedy....

Gauhati High Court held that writ petition not entertained as alternative and efficacious remedy is available to the petitioner. Accordingly, tax payer directed to avail statutory remedy, which is more efficacious....

Gauhati High Court in case of recovery of royalty stayed the recovery by stating that as an ad-interim measure no coercive action shall be initiated against the petitioner for recovery of amount till the next returnable date....

Gauhati High Court ruling in Malay Mukharjee Vs State of Assam, where bail was granted to accused involved in transportation of cough syrup without proper E-way Bill...

High Court of Gauhati, after examining detailed submissions, directs DGGI to produce original records in the court for inspection of the court to ascertain whether there was 'reason to believe' or was it a mere pretence....

Gauhati High Court held that betel nuts not being a notified item under section 123(2) of the Customs Act, 1962, the initial burden to show that the material seized is of foreign origin lies upon the revenue authority. Confiscation unsustained as revenue failed to discharge its initial burden....

Guwahati High Court held that writ petition not entertained as the same is hit by the alternative and efficacious remedy available to the petitioners to prefer an appeal before the appellate authority competent to deal with the issues raised in this writ petition....

Anowar Hussain Vs State Of Assam And Anr (Guwahati High Court)  Guwahati High Court has overturned the rejection of zimma for seized areca nuts in the case of Anowar Hussain Vs State Of Assam And Anr. The court found that the petitioner had not provided documentation for the purchase of the seized nuts but acknowledged […]...

Abdul Kadir Vs State of Assam (Gauhati High court) The petitioner, namely, Abdul Kadir has filed an application under Section 482 Cr.P.C. with prayer for quashing the FIR registered under Sections 120(B)/379/420 of the Indian Penal Code (IPC in short). HD held that petitioner is alleged with an offence of evading payment of taxes to [&hel...