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.
Mere presence of carbon dioxide or carbonated water cannot be treated to classify the subject items under water or carbonated water. Therefore, the classification sought to be made by the Revenue cannot be accepted.
Gauhati High Court held that addition merely on the basis of retracted statement without any other relied upon evidence/ material is not sustainable since retracted statement cannot be termed as incriminating material. Hence, appeal of revenue dismissed.
PCIT Vs Greenply Industries Ltd (Gauhati High Court) The Gauhati High Court’s recent judgment in “The Principal Commissioner of Income Tax v. M/s GreenPly Industries Ltd.” provides valuable clarification on the characterization and resultant tax treatment of excise duty exemptions. The court’s decision, delivered on March 4, 2025, addresses two crucial questions: whether excise duty […]
