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Guwahati High Court

Writ not entertained due to availability of alternative and efficacious remedy

July 4, 2023 675 Views 0 comment Print

Gauhati High Court held that writ petition not entertained as alternative and efficacious remedy is available to the petitioner. Accordingly, tax payer directed to avail statutory remedy, which is more efficacious.

Recovery of royalty stayed as an ad-interim measure

June 24, 2023 780 Views 0 comment Print

Gauhati High Court in case of recovery of royalty stayed the recovery by stating that as an ad-interim measure no coercive action shall be initiated against the petitioner for recovery of amount till the next returnable date.

Cough syrup transportation without proper E-way Bill: HC grants bail to Driver

June 16, 2023 1563 Views 0 comment Print

Gauhati High Court ruling in Malay Mukharjee Vs State of Assam, where bail was granted to accused involved in transportation of cough syrup without proper E-way Bill

GST: HC to Examines Validity of ‘Reasons to Believe’ in Mining Lease Case

June 13, 2023 1923 Views 0 comment Print

High Court of Gauhati, after examining detailed submissions, directs DGGI to produce original records in the court for inspection of the court to ascertain whether there was ‘reason to believe’ or was it a mere pretence.

Initial burden to show that seized betel nuts are of foreign origin lies upon revenue

June 10, 2023 1494 Views 0 comment Print

Gauhati High Court held that betel nuts not being a notified item under section 123(2) of the Customs Act, 1962, the initial burden to show that the material seized is of foreign origin lies upon the revenue authority. Confiscation unsustained as revenue failed to discharge its initial burden.

Writ not entertained as alternative and efficacious remedy available to the petitioner

June 9, 2023 633 Views 0 comment Print

Guwahati High Court held that writ petition not entertained as the same is hit by the alternative and efficacious remedy available to the petitioners to prefer an appeal before the appellate authority competent to deal with the issues raised in this writ petition.

Guwahati HC Sets aside Order Rejecting Zimma of Seized Areca Nuts

May 31, 2023 1953 Views 0 comment Print

Guwahati High Court reverses rejection of zimma for seized areca nuts in Anowar Hussain’s case. Petitioner allowed to file a new petition with strict conditions.

Coal smuggling to evade tax- HC refuses to quash criminal petition

April 19, 2023 396 Views 0 comment Print

Abdul Kadir Vs State of Assam (Gauhati High court) The petitioner, namely, Abdul Kadir has filed an application under Section 482 Cr.P.C. with prayer for quashing the FIR registered under Sections 120(B)/379/420 of the Indian Penal Code (IPC in short). HD held that petitioner is alleged with an offence of evading payment of taxes to […]

Road permit should not be insisted if Assessee possesses valid e-way bills

April 16, 2023 351 Views 0 comment Print

Tzudi Forest Products Vs State of Assam (Guwahati High Court) The grievance of the petitioner is against the action of the respondents in seeking road permit for transporting goods/forest products after obtaining e-way bills. It is the case of the petitioner that previously, there were check gates but, however after coming into effect the Goods […]

Order of Zimma petition quashed as passed without verifying genuineness of the claim

April 3, 2023 4077 Views 0 comment Print

Gauhati High Court held that order of Zimma petition is liable to be quashed as order was passed simply considering the submissions that areca nuts will be used for other purpose and not for human consumption without verifying genuineness of the claim.

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