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ITC Denial Under Assam State Reimbursement Scheme Stayed for Constitutional Conflict
Case Law Details
- Case Name
- Patanjali Foods Limited Vs State of Assam And 4 Ors. (Gauhati High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gauhati High Court
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Patanjali Foods Limited Vs State of Assam And 4 Ors. (Gauhati High Court)
The writ petition before the Gauhati High Court was filed by a public limited company registered under the Central Goods and Services Tax Act, having its principal place of business in Guwahati and engaged in the FMCG sector in Assam. The petition challenged four Show Cause Notices dated 22.09.2025 issued under Sections 73 and 74A of the State GST Act, 2017. Through these notices, the State authorities alleged that the petitioner had wrongly availed Input Tax Credit (ITC) in violation of Clause 8 of the ...
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