Courts: Gauhati High Court
368 articlesIncome Tax

Income Tax
HC stays Section 263 order as Mandatory twin pre conditions were prima facie not fulfilled
Income Tax

Income Tax
Section 263 Order of AO must be erroneous & prejudicial to interest of revenue
Excise Duty

Excise Duty
HC cannot decide matter of excise duty rate & needs to be filed before SC
Goods and Services Tax

Goods and Services Tax
Payment of interest liability in installments is allowed due to pandemic situation
Corporate Law

Corporate Law
Gauhati HC directs for Reconnecting Electricity Supply to Industrial Unit
Excise Duty

Excise Duty
AO cannot disregard findings of fact unilaterally merely for his disagreement
Corporate Law

Corporate Law
Lottery is Gambling & requiring no skill and cannot attain the status of Trade
Goods and Services Tax

Goods and Services Tax
Consider application claiming for a special rate to be fixed based on add-ons made to goods manufactured: HC directs GST Commissioner
Excise Duty

Excise Duty
Assam Excise Officials can Seize consignments routed through their State
Service Tax

Service Tax
Sabka Vishwas Scheme Benefit can’t be rejected for mistake in Form SVLDRS-1
Income Tax

Income Tax
Rejection of documents amounts to ‘Prejudicial to Interest of Revenue’ if AO taken one of the possible views
Company Law

Company Law
Whether NCLT Moratorium Order covers pending GST proceedings
Excise Duty

Excise Duty
CESTAT cannot carry out independent assessment of tax liability: HC
Goods and Services Tax

Goods and Services Tax
