Gauhati High Court directs authorities to consider input tax credit in GST case, with a provision under the Finance Act, 2024, and bars coercive actions.
Gauhati High Court held that petitioner is entitled to claim input tax credit subject to conditions prescribed to newly inserted section 16(5) and section 16(6) of the CGST Act, 2017 which are inserted vide Finance (No.2) Act, 2024.
Gauhati High Court addressed the implications of GST return deadlines and extensions in Maina Devi Choraria Vs Union of India.
Gauhati HC quashes AGST order under Section 73 for lack of a valid Show Cause Notice, emphasizing due process and compliance with procedural norms under GST laws.
Guwahati High Court held that tender process for construction of Assam Type Sub-Centre Building under Animal Husbandry & Veterinary Department work is not allocated in accordance with law and accordingly, directed to allocate balance of works to eligible bidders.
Gauhati High Court rules that payment of demand under Section 129(3) does not restrict the right to appeal. Court addresses portal issues affecting appeal filing.
Gauhati High Court grants fresh hearing in tax appeal after statutory 25% pre-deposit was made. Court emphasized equitable principles for genuine hardship cases.
Gauhati High Court set aside the order as passed without affording due opportunity and against the principles of natural justice since the notice under CGST Act, 2017 was issued to incorrect address.
Gauhati High Court held that the Summary of the Show Cause Notice along with the attachment containing the determination of tax cannot be said to be a valid initiation of proceedings under Section 73 without issuance of a proper Show Cause Notice.
Gauhati High Court held that Explanation inserted to section 14A vide the Finance Act, 2022 is applicable prospectively and order holding that the said insertion is clarificatory and hence retrospective in nature is erroneous.
