Two parallel proceedings in respect of same period not permissible; order shall remain suspended till returnable date
Lawgics – Judgment No. 99
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 099
Notification challenged as there was no force majeure in existence to exercise power under Section 168A
The Hon’ble Gauhati High Court in the case of M/s. Indus Towers Ltd. held that as per interim orders passed by the various High Court in respect to Notification No. 09/2023-CT dated March 31, 2023, the Assessee shall file the reply to the Notice, however, till the returnable date, no final order in respect of the Impugned Notice shall be passed. Hence, this Court passed the same order in the present case as well.
Central GST Authority cannot initiate proceedings when State GST Authority has already initiated proceedings on the same subject matter
The Hon’ble Gauhati High Court in the case of Rajesh Mittal relying upon the provision of Section 6(2)(b) of the CGST Act stayed the proceeding initiated by the Revenue Department, thereby holding that, Central GST Authority should not have issued the SCN when State GST Authorities have already issued SCN on the same issue
Two parallel proceedings in respect of the same period are not permissible under GST Law
The Hon’ble Guwahati High Court in the case of Subhash Agarwalla v. State of Assam [Case No. WP(C)/ 683/2024 dated February 12, 2024], held that once a proceeding is initiated under either in Central Goods and Services Tax Act, 2017 (“the CGST Act”) or State Goods and Services Tax Act, 2017 (“the SGST Act”), another […]
GST Registration be restored if Assessee files pending returns and pays taxes along with interest and penalty
The Hon’ble Guwahati High Court in the case of Sanjoy Nath v. Union of India [WP No. 6366 of 2023 dated November 29, 2023] disposed of the writ petition, thereby directing the Revenue Department to take necessary steps for restoring the Petitioner’s GST registration if the Petitioner is willing to comply with all the requirements […]
Brief relief for ECI firm as HC stays GST Notice for over Rs 17 cr
The Kohima Bench of Gauhati High Court on Thursday issued a temporary stay order on a GST notice amounting to at least Rs. 17 crore (conservative estimate) issued to ECI Engineering and Construction Company Limited office in Dimapur. “After hearing the learned Counsel for the petitioner on the prayer for interim, this Court is satisfied […]