The Hon’ble Gauhati High Court in Debabrata Bhowmick set aside the Order-in-Appeal whereby the appeal filed under Section 107 of the CGST Act was rejected as time-barred and held that the period spent in bona fide prosecuting a rectification application
The Hon’ble Gauhati High Court in the case of M/s. Surya Businees Private Limited held that once audit proceedings under Section 65 of the CGST/AGST Act had concluded and the assessee had discharged the liability determined in the final
The Hon’ble Gauhati High Court in the case of Nijumoni Gogoi set aside the order passed by the Proper Officer cancelling the GST registration of the Assessee on the ground that the impugned order was a non-speaking..
The Hon’ble Gauhati High Court in M/s Metal Syndicate and Another set aside the OIO and the OIA confirming GST demand of Rs. 78,70,952/- along with interest and equivalent penalty, and held that a bona fide purchasing dealer cannot be denied ITC merely on account of the supplier’s failure to deposit the tax collected with the Government.
whether partners of a partnership firm could be personally penalized under Section 122(1A) of the CGST Act, 2017 for tax evasion committed by the firm ?
The Hon’ble Gauhati High Court in Mayank Bansal upheld the imposition of personal penalty on partners of a partnership firm under Section ..
The Hon’ble Gauhati High Court in Huma Power & Tower Pvt. Ltd. set aside the Show Cause Notice and the consequent Order of Cancellation of GST Registration issued for alleged violation of Rule 10A of the Central Goods and Services Tax Rules, 2017
The Hon’ble Gauhati High Court in the case of Shashi Kumar Choudhury held that a show-cause notice proposing cancellation of GST registration which merely reproduces statutory provisions without disclosing the tax period, ..
The Hon’ble Gauhati High Court (Kohima Bench) in M/s ITI Ltd. v. Union of India & Ors. [WP(C)/150/2024 dated March 20, 2026] set aside the order dated April 30, 2024 passed by the Assistant Commissioner, Central Goods and Services Tax (CGST), Dimapur Division under Section 73 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) for Financial Year 2018–19 on two grounds: ..
THE HON’BLE GAUHATI HIGH COURT IN THE CASE OF McLeod Russel India Ltd. V/s Union of India, decided on 27-2-2025
