The contention of the Revenue is that Section 11 BB of the Central Excise Act would not be applicable in the present case as it is a delayed refund of certain exemptions and will not be covered by Section 11 BB of the Act
Explore the denial of bail for Amit Kumar in a GST evasion case. Gauhati High Court cites the magnitude of economic offenses and potential tampering of evidence.
HC direct the Principal Commissioner, GST, Guwahati to consider the application of the petitioner dated 18.05.2020 seeking for fixation of a special rate to the value addition to the manufactured goods of the given financial year and decide the same as per law.
In view of above aspects, we find that a prima facie case has been made out by the petitioner. Considering the balance of convenience and irreparable loss that the petitioner may suffer, further process pursuant to the order dated 24.03.2021 under Section 263 of the IT Act shall remain stayed until further order(s).
CMJ Breweries Private Limited Vs Union of India (Gauhati High Court) it is submitted by Dr. Saraf that the pre-condition to be present for invoking the Section 263 of the IT Act is absent in this case inasmuch as there is no prima facie satisfaction by the Principal Commissioner on the basis of the materials […]
Commissioner of Central Excise Vs Indian Oil Corporation Limited (Guwahati High Court) Whichever way we look at this dispute, what goes to the root of the present dispute is as to at what rate the duty was liable to be paid by the assessee, i.e. whether it was a duty liable to be paid on […]
Aich Brothers Vs Union of India (Gauhati High Court) The Hon’ble Gauhati High Court in the case of M/s. Aich Brothers v. the Union of India [WP(C)/3222/2021, dated July 13, 2021] directed the assessee to approach the Revenue Department with an application to pay the outstanding dues against the interest liability for delayed filing of […]
BDS Steel Vs Assam Power Distribution Co. Ltd (Gauhati High Court) The learned Senior Counsel for the petitioner has submitted that in the writ petition, the petitioner has disputed that this was a case of theft of electricity and therefore, it is submitted that the petitioner is not required to approach the Special Court as […]
Gemson Melt Pvt. Ltd. Vs Union of India (Gauhati High Court) In the absence of any clear finding by the Assistant Commissioner, Central Excise to support its disagreement with the finding of fact by the Commissioner of Appeals, mere disagreement with the order of the Higher Authority, namely, Commissioner (Appeals) will be opposed to the […]
Big Star G Services LLP Vs State Of Arunachal Pradesh (Gauhati High Court) Lottery includes gambling as an element of chance which requires no skill and as held by the Apex court it would not attain the status of trade like other trades or become res commercium. Accordingly, the petitioner has no right to invoke […]
