Gauhati High Court held that initiation of proceedings under section 73 of the CGST Act, 2017 without issuing Form GST ASMT-10 as prescribed under section 61 of the CGST Act, 2017 is invalid. Accordingly, held that action is contrary to the provisions of law.
The question whether the contractual work was an exempt construction activity or taxable manpower supply required fact-finding, which was beyond the jurisdiction of the writ court as Court did not sit in appeal or reappreciate evidence, but only reviews the decision-making process, therefore, assessee had an efficacious appellate remedy under the statute.
Gauhati High Court directs GST authorities to consider the restoration of a cancelled GST registration, even after the 270-day limitation period, provided the taxpayer furnishes all pending returns and pays dues, interest, and late fees.
The contention of substantial compliance could not override the mandatory time limits under the notification. As there was no statutory requirement of an Eligibility Certificate, and the application for fixation of rebate was filed beyond the prescribed time, the appeal was devoid of merit.
The Gauhati High Court has ruled that GST registration cancellations for non-filing of returns can be reversed if the taxpayer rectifies the default and pays all dues.
The Gauhati High Court ruled in Sulochana Devi Lohia v. Union of India that GST authorities must return Rs. 9 lakh and other items seized during an investigation after the probe was completed.
The Gauhati High Court ruled in Vijay Nirman Co. Pvt. Ltd. v. State of Assam that a CST demand was invalid because it was based on a circular already quashed by a prior court ruling.
Gauhati High Court grants anticipatory bail to vehicle owner in DRI foreign cigarette seizure case, directing cooperation with investigation under Customs Act.
The Gauhati High Court has voided a GST order against a deceased taxpayer, but has allowed authorities to initiate fresh proceedings against his legal heirs after discovering that returns were filed in his name after his death.
The Gauhati High Court has ordered the reconsideration of ITI Ltd.’s GST input tax credit demands, directing the tax authorities to apply the amended Section 16.
