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Guwahati High Court

Latest Posts in Guwahati High Court

SCN Under Section 73 Mandatory Despite Issue of Summary: Gauhati HC

May 14, 2025 360 Views 0 comment Print

Gauhati High Court sets aside GST summary show cause notice and order, reaffirming that a proper SCN is mandatory under Section 73.

Section 292B & 292BB Bars assessee From Challenging ITO Notice Validity

May 14, 2025 309 Views 0 comment Print

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.

TDS from salary of schedule tribe member liable to be refunded in view of exemption u/s. 10(26)

May 6, 2025 129 Views 0 comment Print

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 Upholds Centre’s Power to Mandate Quality Standards

May 2, 2025 99 Views 0 comment Print

Gauhati HC affirms Central Govt’s power to notify mandatory BIS quality standards as a policy decision in Century Plyboards case.

Post-GST Assam Agricultural Market Cess Illegal, Refund Denied Under Unjust Enrichment Doctrine

April 30, 2025 105 Views 0 comment Print

Gauhati High Court rules cess collection post-GST illegal in Eastern Roller Flour Mills case but denies refund due to unjust enrichment doctrine.

Assam Agricultural Market Cess Struck Down Post-GST by Gauhati HC

April 30, 2025 228 Views 0 comment Print

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 Revocation of Cancelled GST Registration on Payment of Dues

April 8, 2025 111 Views 0 comment Print

 Guwahati HC directs GST authority to review Moni Kanta Das’s case for registration reinstatement, contingent on due payment.

Issuance of Summaries No Substitute for Proper SCN & Section 73 Order: Guwahati HC

April 7, 2025 2265 Views 0 comment Print

Assam High Court addresses GST notice validity in DNA Agrotech case, focusing on Section 73 compliance and proper show cause notice issuance.

Addition of income which has escaped assessment sustained even if not specifically mentioned in re-opening order

April 5, 2025 207 Views 0 comment Print

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 HC Quashes GST Demand Order for Lack of Proper Notice

April 2, 2025 324 Views 0 comment Print

Gauhati High Court sets aside a demand order under AGST Act due to improper Show Cause Notice, emphasizing legal compliance and procedural fairness.

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