Follow Us:

Guwahati High Court

Road permit should not be insisted if Assessee possesses valid e-way bills

April 16, 2023 465 Views 0 comment Print

Tzudi Forest Products Vs State of Assam (Guwahati High Court) The grievance of the petitioner is against the action of the respondents in seeking road permit for transporting goods/forest products after obtaining e-way bills. It is the case of the petitioner that previously, there were check gates but, however after coming into effect the Goods […]

Order of Zimma petition quashed as passed without verifying genuineness of the claim

April 3, 2023 4998 Views 0 comment Print

Gauhati High Court held that order of Zimma petition is liable to be quashed as order was passed simply considering the submissions that areca nuts will be used for other purpose and not for human consumption without verifying genuineness of the claim.

Member of Schedule Tribe ‘residing in any area specified’ u/s 10(26) is exempt from income tax

March 2, 2023 44016 Views 4 comments Print

Guwahati High Court held that any member of a Scheduled Tribe as defined in Clause (25) of Article 366 of the Constitution, residing in any of the areas prescribed u/s. 10(26), is exempted from payment of income tax. However, residing in any area specified cannot be given a narrow and restricted meaning.

Alternative remedy of approaching appellate authority in terms of section 246(i)(b) should be availed

February 22, 2023 1239 Views 0 comment Print

Sharda Lunkar Vs Union of India (Guwahati High Court) Guwahati High Court held that order passed under section 147 of the Income Tax Act is an appealable order and accordingly the alternative remedy available by approaching the appellate authority should be availed. Facts- Petitioner has filed the writ petition against the notice issued under section […]

Non-grant of transitional credit – HC directs appellant to take benefit of SC decision in Filco Trade

December 25, 2022 1332 Views 0 comment Print

Rockland Media And Communication Pvt. Ltd. Vs Union of India (Gauhati High Court) The petitioner is challenging the non-grant of transitional credit under Section 140 of the Central Goods and Services Tax Act, 2017 and the Assam Goods and Services Tax Act, 2017. The petitioner’s counsel submits that the writ petition can be disposed of […]

Gauhati HC grants bail in alleged GST Commissioner Bribery Case

December 25, 2022 1092 Views 0 comment Print

Commissioner- Shri Raju Shakthivel demanded a sum of Rs. 4,50,000/ i.e.@ 10% of the demand of Service Tax, through conduits for a favorable order in the said appeal.

Section 60(5) of IBC 2016 is a provision with a non-obstante clause: HC

December 23, 2022 1710 Views 0 comment Print

Section 60(5) makes it discernible that it is a provision with a non-obstante clause that ‘notwithstanding anything contrary contained in any other law’ gives a jurisdiction to the NCLT to entertain or dispose of any application or proceeding by or against the corporate debtor or corporate person;

Commissioner (Appeals) CGST gets bail in Alleged Bribe case

December 2, 2022 2226 Views 0 comment Print

It is stated that one Mahabir Jain Shyamsukha was caught red handed while accepting illegal gratification of Rs. 3,83,000/ on behalf of accused Raju Sakthivel. It is also stated that investigation is still going on and one of the accused is absconding, and therefore, it is contended to dismiss the petition.

Bail application rejected as informant likely to be pressured

December 1, 2022 1116 Views 0 comment Print

Gauhati High Court held that rejected the pre-arrest bail as the informant referred to mobile call screenshots which project that the petitioner repeatedly called him to mount pressure to compromise the matter.

Section 173 of CrPC does not prescribe piecemeal investigation

November 22, 2022 2592 Views 0 comment Print

Subhra Jyoti Bharali Vs Directorate of Enforcement (Gauhati High Court) Section 173 of the CrPC does not prescribe piecemeal investigation and filing of incomplete charge sheet before the court. Section 173(8) CrPC prescribes that even after filing of charge sheet further investigation can be done. In that case, if the investigating officer gathers additional evidence, […]

Search Post by Date
April 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
27282930