Vridhi Iron Steels Vs Assam Power Distribution Company Limited (Guwahati High Court) Facts- The brief facts of the case is that the petitioner is a consumer of electricity having authorized connected load of 1105KW = 1300KVA and contracted demand of 1001 KVA. On 9/10/2018, a technical inspection of the petitioner’s electrical installation was undertaken and […]
Veteran Facility Management Services Pvt Ltd Vs Union of India (Gauhati High Court) In this case the petitioner firm express their willingness to pay the defaulted tax amount plus the interest and the penalty as may be assessed by the department but because of the precarious financial condition they are unable to pay it in […]
N.E. Logistics And Anr. Vs Union of India And 2 Ors. (Guwahati High Court) The liability to pay a service tax is not upon a presumption nor can it be based upon a state of indeterminateness on the part of the authorities. The liability to pay a tax has to be conclusively determined that for […]
Instakart Services Pvt. Ltd Vs North Cachar Hills Autonomous Council (Guwahati High Court) A reading of the provisions of Clause 8(3)(c) of the 6th Schedule to the Constitution of India makes it discernible that the District Council of the NCHAC is authorised to levy and collect tax on the entry of goods into a market […]
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. […]
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 […]
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 to 29, the formant of GSTR-3B.
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 furnished by […]
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 genuineness of his GST payment appears not only to be incorrect, but false also.
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.
