Gauhati High Court declined to entertain a writ against a GST order alleging double taxation on a joint venture, holding that the issue should be raised before the appellate authority, with liberty to appeal within 45 days without limitation bar.
The High Court found the accused’s claims of illegal arrest and lack of police procedure compliance to be incorrect and rejected the bail application due to the magnitude of the alleged fraud.
The Gauhati High Court dismissed a Customs Department appeal regarding gold confiscation despite a contrary ruling from the Meghalaya High Court. The court adhered to its own binding Division Bench precedent on the ₹1 crore appeal limit.
The High Court directed the GST authority to consider dropping the cancellation proceedings and restoring the registration if the taxpayer pays all pending tax dues, interest, and late fees. The ruling applied the proviso to Rule 22(4) of the CGST Rules.
The Tribunal upheld that a provision made for arrears of VDA, PFD, and HRA pursuant to a High Court directive represented a crystallized liability. Since the assessee’s obligation was judicially enforceable, the expenditure was allowable. Disallowance was correctly limited to 30% under Section 40(a)(ia) for TDS non-compliance.
Gauhati High Court held that the Summary of the Show Cause Notice issued in FORM GST DRC-01 does not substitute the proper SCN required under Section 73(1) of both the Central and State GST Acts. Accordingly, order is set aside and writ petition is allowed.
Ujjawal Agarwal, accused of ineligible Input Tax Credit use under the Assam GST Act, secures regular bail from Gauhati High Court, which cited the duration of custody and procedural deficiencies in the arrest authorization.
The Gauhati High Court granted bail to Mukesh Agarwal, accused of Rs. 15.2 Cr GST evasion, ruling his arrest illegal. The DGGI failed to issue mandatory pre-arrest notice under BNSS (S. 41A CrPC equivalent), violating Supreme Court guidelines in Arnesh Kumar and Satender Kumar Antil, confirming procedural compliance is vital even under the special CGST Act.
Gauhati High Court held that the Summary of the SCN issued in FORM GST DRC-01 does not substitute the proper SCN required under Section 73(1) of both the Central and State GST Acts. Accordingly, order set aside and writ petition is allowed.
Gauhati High Court allows a taxpayer a fresh two-month window to apply for GST registration restoration after the 270-day deadline passed, provided all dues are cleared.
