The Gauhati High Court set aside a GST registration cancellation order, ruling it lacked reasoning and due process, impacting the petitioner’s business operations.
Gauhati High Court held that issuance of summary of the Show Cause Notice [SCN] doesn’t dispense with requirement of issuance of proper notice as per mandate of Section 73 of the Central Goods and Services Tax Act. Accordingly, order set aside and writ allowed.
Guwahati HC applies promissory estoppel against Assam, upholding industrial policy benefits despite conflicting departmental views on factory operations.
Gauhati High Court stays GST notice against Bhagya Kalita, questioning jurisdiction under Section 74(1) of the CGST Act. Case to be heard on 09/12/2024.
Gauhati High Court revokes GST registration cancellation, allowing restoration if statutory dues are paid. Read the full judgment details here.
In the matter abovementioned HC quashed the impugned order after observing that no proper and prior SCN u/s 73 (1) of AGST was issued along with the Summary of Show Cause Notice in Form GST DRC-01.
Gauhati High Court quashes unsigned SCN and order under Section 73 of CGST Act, emphasizing mandatory signature by Proper Officer for validity of notices and orders.
Gauhati High Court held that arrest of accused involved in evasion of GST by falsely claiming ITC during investigation without any reason to believe that accused will abscond or disobey summons not justified. Accordingly, accused released on interim bail.
Guwahati HC examines violations in Section 148A orders for income tax assessments, directing re-evaluation due to procedural lapses.
Gauhati HC quashes GST Notification No. 56/2023, clarifying that ratification cannot substitute prior recommendation as mandated under Section 168A of the CGST Act.
