Aich Brothers Vs Union of India (Gauhati High Court) The Hon’ble Gauhati High Court in the case of M/s. Aich Brothers v. the Union of India [WP(C)/3222/2021, dated July 13, 2021] directed the assessee to approach the Revenue Department with an application to pay the outstanding dues against the interest liability for delayed filing of […]
BDS Steel Vs Assam Power Distribution Co. Ltd (Gauhati High Court) The learned Senior Counsel for the petitioner has submitted that in the writ petition, the petitioner has disputed that this was a case of theft of electricity and therefore, it is submitted that the petitioner is not required to approach the Special Court as […]
Gemson Melt Pvt. Ltd. Vs Union of India (Gauhati High Court) In the absence of any clear finding by the Assistant Commissioner, Central Excise to support its disagreement with the finding of fact by the Commissioner of Appeals, mere disagreement with the order of the Higher Authority, namely, Commissioner (Appeals) will be opposed to the […]
Big Star G Services LLP Vs State Of Arunachal Pradesh (Gauhati High Court) Lottery includes gambling as an element of chance which requires no skill and as held by the Apex court it would not attain the status of trade like other trades or become res commercium. Accordingly, the petitioner has no right to invoke […]
Ahinsha Chemicals Ltd. Vs Union of India (Gauhati High Court) This petition is instituted on the grievance that the Notification dated 27.03.2008 having been restored as per the judgment of the Supreme Court, two application dated 28.09.2020 under Clause 3(1) of the Notification No.20/2008-Central Excise dated 27.03.2008 was submitted by the petitioner claiming for a […]
The issue under consideration is whether the Seizure of consignments by Assam Excise Officers in a process of transaction of export from Arunachal Pradesh and imported to Nagaland via Assam route is justified in law?
Issue under consideration is whether rejection of benefit under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 merely for mistake in Form SVLDRS-1 is justified in law?
The Dynasty Vs The State of Assam (Gauhati High Court) Conclusion: Where two views were possible, an interference by an appellate or a revisional court would be unwarranted merely because the other view appeared to be more attractive, thus, no interference was required in the judgment of the Assam Board of Revenue in respect of the […]
National Plywood Industries Ltd. Vs Union of India And Anr. (Gauhati High Court) In the given case the issue under consideration is whether the order of moratorium of the National Company Law Tribunal also covers the proceeding pending before the GST authorities under the GST Act 2017? The Hon’ble National Company Law Tribunal, Guwahati Bench […]
Commissioner, GST And Central Excise Vs BSNL (Guwahati High Court) Section 35C of the Central Excise Act, 1944 confers jurisdiction upon the Appellate Tribunal to pass such orders which are indicated therein, including orders confirming, modifying or annulling the decision or order appealed against. However, Section 35C of the Act of 1944, does not confer […]
