Guwahati High Court

Demand of NOC by Minerals Dept of Assam in respect of goods moving in course of interstate trade challenged in HC

Tianugla Longkumar Vs General Manager N F Railway (Gauhati High Court)

Tianugla Longkumar Vs General Manager N F Railway (Gauhati High Court) 1. Heard Dr. Ashok Saraf, learned counsel for the petitioner. Also heard Ms. B Sarma, learned counsel for the respondents no. 1 and 2 being the authorities under the North Easter Frontier Railways, Assam and Ms. M Kethi, learned counsel for the respondent no. […...

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Antidumping Duty: HC directs designated authority to pass reasoned order

Century Plyboards (I) Ltd. And Anr, Vs UOI (Guwahati High Court)

Century Plyboards (I) Ltd. And Anr Vs UOI (Guwahati High Court) FULL TEXT OF THE JUDGMENT/ORDER of GAUHATI HIGH COURT Heard Dr. A Saraf, learned senior counsel for the petitioners. Also heard Mr. H Gupta, learned CGC for the respondent No.1 being the Union of India and Mr. SC Keyal, learned counsel for the respondent No.2 […]...

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Genuineness of E-way Bill related to Coal- HC grants interim bail

Faruk Alom @ Faruk Alam Vs State of Assam (Gauhati High Court)

The learned senior counsel for the petitioner has submitted that the E-way Bills allegedly transmitted by the petitioner in connection with the coal involved in this case are genuine and not fake. The petitioner has also produced a copy of the E-way Bill, as Annexure at page 16 which is a GSTR-1 format. He has also furnished, at page 21 t...

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HC demands combined report from Police & GST Authorities as both taken views different from each other

Md Faruk Alam Vs State of Assam (Gauhati High Court)

Md Faruk Alam Vs State of Assam (Gauhati High Court) In accordance with the order dated 30.9.2021, Mr. Sarma, learned Additional Public Prosecutor as well as Mr. M. Phukan, learned Public Prosecutor, has interaction with one Assistant Commissioner of GST, and after interaction and verification of the relevant GST Portal, the GST papers fu...

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HC denies pre-arrest bail as petitioner failed to prove genuineness of his GST payment

MD Faruk Alam Vs State of Assam (Gauhati High Court)

Assistant Commissioner of Taxes, Bongaigaon, has reported that there is no record of the vehicle and there is also no proper document to support transportation of goods by the said vehicle as indicated by the petitioner in his petition as well as in the complaint. That being so, whatever papers submitted by the petitioner to prove the gen...

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HC denies pre-arrest bail to person accused of carrying coals without GST

Faruk Alam Vs State of Assam (Gauhati High Court)

Considering the fact that cases of coal theft and carrying coals without GST, etc have become so common that unless such offences are thoroughly investigated, it will cause huge loss to the State exchequer. To unearth the fact of the case and to see the nature of involvement of the petitioner, custodial interrogation is necessary....

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CBDT notifications not empowers department to put into oblivion section 148A provisions

JSVM Plywood Industries Ltd Vs Union of India (Gauhati High Court)

JSVM Plywood Industries Ltd Vs Union of India (Gauhati High Court) Prima facie opinion of the Court, for the purpose of interim order, is that by virtue of notifications dated 27.02.2021 and 31.03.2021 issued by the Central Board of Direct Taxes, as referred herein before, though extends the period of limitation in respect of issuance [&h...

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Pass Reasoned order against accused taxpayer involved in passing on fake ITC: HC

Krit Kunal Dhawan Vs The State of Assam (Gauhati High Court)

HC held that in a case where assessee is accused of passing on fake Input Tax Credit (ITC) without actual moment of goods, a reasoned order must be passed by Joint Commissioner of State Tax, after acknowledging all the relevant material and contentions that the assessee may produce to satisfy the authorities....

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Oral hearing is important ingredient of justice delivery system: HC

Md. Abul Kalam Vs Union of India (Gauhati High Court)

Md. Abul Kalam Vs Union of India (Gauhati High Court) It is trite, though of great significance that if any oral argument is advanced, only the Judge who had heard can appreciate the nuances of the case, the evidence adduced, based on oral arguments submitted by the parties or through the counsel. Naturally if hearing […]...

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Order passed following SC decision not become erroneous if Larger SC bench held SC decision per incurium

Union of India and 4 Ors. Vs Keshari Industries (Gauhati High Court)

Union of India and 4 Ors. Vs Keshari Industries (Gauhati High Court) Order passed following the Supreme Court decision cannot be termed as erroneous simply because subsequently the said decision of the Supreme Court is held to be per incurium by a larger bench FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT All these […]...

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