Guwahati High Court

Sabka Vishwas Scheme Benefit can’t be rejected for mistake in Form SVLDRS-1

Assam Cricket Association Vs Union of India (Gauhati High Court)

Issue under consideration is whether rejection of benefit under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 merely for mistake in Form SVLDRS-1 is justified in law?...

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Assam Excise Officials can Seize consignments routed through their State

Renaissance Traders Vs State of Assam (Gauhati High Court)

The issue under consideration is whether the Seizure of consignments by Assam Excise Officers in a process of transaction of export from Arunachal Pradesh and imported to Nagaland via Assam route is justified in law?...

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Rejection of documents amounts to ‘Prejudicial to Interest of Revenue’ if AO taken one of the possible views

The Dynasty Vs The State of Assam (Gauhati High Court)

The Dynasty Vs The State of Assam (Gauhati High Court) Conclusion:  Where two views were possible, an interference by an appellate or a revisional court would be unwarranted merely because the other view appeared to be more attractive, thus, no interference was required in the judgment of the Assam Board of Revenue in respect of the [&h...

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GST – Inspection, search and seizure-Power of Police authorities

ALI Trading & anr. Vs State of Assam (Gauhati High Court)

We are of the view that if the authorities under the AGST Act of the State of Assam are of the view that the appellants are required to be proceeded with or prosecuted under the AGST Act, it would be appropriate to invoke the provisions of section 67 of the AGST Act and proceed accordingly....

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Whether NCLT Moratorium Order covers pending GST proceedings

National Plywood Industries Ltd. Vs Union of India And Anr. (Gauhati High Court)

National Plywood Industries Ltd. Vs Union of India And Anr. (Gauhati High Court) In the given case the issue under consideration is whether the order of moratorium of the National Company Law Tribunal also covers the proceeding pending before the GST authorities under the GST Act 2017? The Hon’ble National Company Law Tribunal, Guwahati...

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CESTAT cannot carry out independent assessment of tax liability: HC

Commissioner, GST And Central Excise Vs BSNL (Guwahati High Court)

Commissioner, GST And Central Excise Vs BSNL (Guwahati High Court) Section 35C of the Central Excise Act, 1944 confers jurisdiction upon the Appellate Tribunal to pass such orders which are indicated therein, including orders confirming, modifying or annulling the decision or order appealed against. However, Section 35C of the Act of 1944...

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Consider representation to be filed for extension of GSTR9/9C due date: HC

All India Federation Of Tax Practitioners Vs. Union of India (Gauhati High Court)

All India Federation Of Tax Practitioners Vs. Union of India (Gauhati High Court) This petition is disposed of however, binding the respondent Union of India to take a decision on the representation to be filed on behalf of the petitioners, within one week of its filing. The respondent would also address the issue of extending […]...

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HC explains meaning of shell companies; Without hearing a company cannot be declared as shell company

Assam Company India Ltd. and Anr. Vs Union of India (Gauhati High Court)

Assam Company India Ltd. and Anr. Vs Union of India (Gauhati High Court) What can be deduced is that though a shell company is defined in other jurisdictions, in India there is no statutory definition of a shell company. However, in popular parlance as well as from the perspective of the Government and its agencies, […]...

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HC explains Law of search & seizure of Goods under GST, Customs Act & CrPC

Md. Tajal Hussain Vs State of Assam (Guwahati High Court)

Md. Tajal Hussain Vs State of Assam (Guwahati High Court) The appellant took the stand that under Section 67 of the Assam Goods and Services Tax Act, 2017 (for short, AGST Act 2017), the search and seizure can be made only upon the proper officer, being not below the rank of Joint Commissioner, having reason […]...

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HC allows petitioner to file TRAN-2, not filed due to technical glitches

M/S. Baril Marketing Pvt. Ltd. Vs Union of India and 5 Ors. (Gauhati High Court)

M/s. Baril Marketing Pvt. Ltd. Vs Union of India and 5 Ors. (Gauhati High Court) This Court is of the view that if there is a provision made for filing returns electronically and if because of certain technical glitches uploading could not be done in time, on that ground the concerned individual or firm ought […]...

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