Gauhati High Court directs Appellate Authority to decide on waiver request for 25% pre-deposit under Assam General Sales Tax Act within 6 months.
Gauhati High Court nullifies reassessment under Section 40 of Assam VAT Act for 2009-2010 citing late filing of returns and exceeding assessment limitation.
Gauhati High Court quashes Income Tax Dept notice u/s 131(1A) for lack of basis, finding no evidence of concealed income in Pawan Kumar Garg Vs Union of India case.
Gauhati High Court rules no interest or penalty on late excise duty payment for goods exempted under Notification No. 20/2007-CE. Detailed analysis and judgment provided.
In Karan Jain vs. Union of India, Guwahati High Court rules that non-disclosure of exempt LTCG does not result in revenue loss. Detailed analysis and conclusion provided.
Explore the implications of Gauhati High Courts ruling on CGST Act extension in the Maina Devi Choraria case. Understand the legal arguments and implications.
Analysis of Indus Towers Ltd. vs Union of India case by Gauhati High Court regarding notification challenge under CGST Act Section 168A.
Discover the implications of Rajesh Mittal vs Union of India case on GST proceedings. Learn why Central GST Authoritys actions were halted when State GST Authority initiated proceedings.
Guwahati High Court rules against parallel proceedings for the same period under CGST and SGST Acts, emphasizing legal clarity. Read the full analysis.
Court highlighted that the mere existence of an alternative statutory remedy does not ipso facto render a writ petition non-maintainable. It underscored exceptions where writ jurisdiction could be invoked despite the availability of alternative remedies, notably when there is a violation of fundamental rights, principles of natural justice, jurisdictional errors, or when challenging the vires of an Act.
