Courts: Gauhati High Court
368 articlesGoods and Services Tax
Goods and Services Tax
Existence of Assessment Required for Reassessment under Section 40, Assam VAT Act, 2003
Income Tax
Income Tax
Income Tax Search & seizure cannot be a fishing expedition: Gauhati HC
Excise Duty
Excise Duty
No Interest or Penalty on Late Excise Duty for Exempted Goods: Gauhati HC
Income Tax
Income Tax
Non-disclosure of Exempt LTCG Doesn’t Cause Revenue Loss: Invalidates Section 263 Proceedings
Goods and Services Tax
Goods and Services Tax
Gauhati HC stays GST Recovery Based on Extension Granted via Notification No.09/2023-CT
Goods and Services Tax
Goods and Services Tax
Notification challenged as there was no force majeure in existence to exercise power under Section 168A
Goods and Services Tax
Goods and Services Tax
Central GST Authority cannot initiate proceedings when State GST Authority has already initiated proceedings on same subject matter
Goods and Services Tax
Goods and Services Tax
Parallel Proceedings for Same Period Under CGST/SGST Act Not Permissible: Guwahati HC
Corporate Law
Corporate Law
Existence of alternative statutory remedy does not ipso facto render a writ petition non-maintainable
Goods and Services Tax
Goods and Services Tax
Gauhati HC Grants Interim Stay on ITC Reversal Notice: Surya Business Pvt Ltd Case
Service Tax
Service Tax
Gauhati High Court Directs GST Authorities to Provide Certified Copy of Order
Goods and Services Tax
Goods and Services Tax
Guwahati HC: Restore GST Registration on Pending Returns Compliance
Excise Duty
Excise Duty
Denial of budgetary support scheme to industrial units not required to register under Central Excise unjustified
Goods and Services Tax
Goods and Services Tax
