Gauhati High Court directs refund of Rs. 37.87 lakh to KEC International along with statutory interest, rejecting claims of lost files by Assam tax authorities.
Guwahati High Court held that invocation of extended period of limitation unjustified as entire details of availment of CENVAT Credit disclosed in STR-3 return and there is no allegation of wilful suppression and misstatement with intent to evade service tax in notice.
Gauhati High Court grants interim protection to Hindustan Construction Co. in CGST dispute, challenging Notification No. 56/2023 as ultra vires the CGST Act, 2017.
Gauhati HC directs Assistant Commissioner to release interest on delayed excise duty refund to GAIL, subject to Supreme Court review.
Gauhati High Court held that notification no.56/2023-CE dated 28.12.2023 is not in consonance with the provisions of 168(A) of the Central GST Act, 2017. Hence, all consequential actions so taken on the basis of such notification would also fail.
Gauhati High Court grants interim protection in Merle Construction’s challenge against GST notification extending assessment timelines, questioning its legality.
Tax authorities should not deny ITC to purchasing dealers if selling dealer failed to deposit collected tax, provided that purchasing dealer had conducted genuine transactions.
Gauhati High Court held that once the assessment order of the authorities are set aside and matter is remanded back and on assessment, no taxable due was found, no interest can be levied.
Gauhati High Court rules no mandatory installation of capital goods in the year of procurement for Cenvat credit eligibility. Key judgment for manufacturers.
Gauhati High Court rules that AO names cannot be reflected in notices issued under Section 148 in a faceless manner, reaffirming procedures under Section 151A.
