The Gauhati High Court granted bail in a GST fake invoice case, citing non-compliance with legal procedures, including failure to communicate “reasons to believe” for the arrest.
Gauhati High Court held that Summary of SCN issued in Form GST DRC-01 doesn’t substitute proper SCN. Thus, mere issuance of summary of SCN is not valid SCN. Therefore, initiating proceedings solely based on such a statement is not in conformity with law.
The Gauhati High Court has ruled that a summary of a show cause notice is not a valid substitute for a formal notice under Section 74(1) of the CGST Act. The court quashed an order against Air Transport Corporation Assam, reinforcing a prior ruling.
The Gauhati High Court has ruled that a business can restore its GST registration, even after the deadline, by filing all pending returns and paying all dues.
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, summary cannot override or replace requirement of issuing proper SCN.
The Gauhati High Court has permitted the revival of a cancelled GST registration for Abdur Rofique, provided he files all pending returns and pays all outstanding dues, including interest and late fees.
Gauhati High Court directs immediate restoration of a resort’s GST registration, cancelled due to non-filing, contingent on filing pending returns and paying all statutory dues.
Gauhati High Court denied to transfer large scale financial fraud case from Aizawl to Assam since sufficient number of witnesses have been listed by the IO to prove the case and there appears to be no compelling reason to transfer the cases.
The Gauhati High Court has ordered the restoration of a GST registration after the petitioner paid all outstanding dues, citing a similar precedent.
Gauhati High Court rules on GST registration cancellation for non-filing, allowing restoration if dues are cleared, citing a similar precedent.
