GST DAILY – 438 : Stay on SCN issued under Section 74 was granted due to lack of instances of wilful suppression, misstatement, or fraud: HC
THE HON’BLE GAUHATI HIGH COURT IN THE CASE OF BhagyaKalita V/s Union of India, decided on 25-11-2024
Tag: Gauhati HC
GST DAILY – 415 : Summary of SCN can’t be a substitute for statutory requirement of issuing proper SCN: HC
THE HON’BLE GAUHATI HIGH COURT IN THE CASE OF Vinit Kumar Jain V/s State of Assam, decided on 27-11-2024
GST DAILY – 385 : Appeal to be allowed without pre-deposit as bank accounts of assessee were frozen which contained sufficient funds: HC
Appeal to be allowed without pre-deposit as bank accounts of assessee were frozen which contained sufficient funds: HC
GST DAILY – 376 : Notification extending time limit of order u/s 73 was not in consonance with law, interim relief to be granted: HC
THE GAUHATI HIGH COURT IN THE CASE OF Krishna Gas Service V/s Union of India, decided on 9-9-2024
GST DAILY – 374 : Right to file appeal can’t be taken away just because entire amount of demand has been paid
THE HON’BLE GAUHATI HIGH COURT IN THE CASE OF TNS Express Pvt Ltd. V/s State of Assam
GST DAILY – 351 : Registered persons entitled to take ITC in any return under section 39 filed up to 30-11-2021: HC
THE HON’BLE GAUHATI HIGH COURT IN THE CASE OF Sushee Infra and Mining Ltd. V/s Union of India W.P. (C) No. 149 of 2024, decided on 10-9-2024
GST DAILY – 350 : Notification extending time limit for passing order u/s 73(9) was not in consonance with provisions of Section 168A: HC
THE HON’BLE GAUHATI HIGH COURT IN THE CASE OF Jawahar Singh V/s Union of India W.P. (C) No. 4681 of 2024, decided on 13-9-2024
GST DAILY – 317 : HC quashed SCN as purchasing dealer can’t be punished for act of selling dealer who failed to deposit tax with Govt.
THE GAUHATI HIGH COURT IN THE CASE OF National Plasto Moulding V/s State of Assam, decided on 5-8-2024
Ratification cannot substitute recommendation
The Hon’ble Gauhati High Court in the case of the CBIC and Ors. v. Barkataki Print and Media Services & Ors. dismissed the review petition wherein the Petitioner had file review application of Barkataki Print and Media Services v. Union of India , whereby the Court had held that Notification No. 56/2023-Central Tax dated December 28, 2028 to be ultra vires of the CGST Act. Hence, the said order was set aside and the Notification was quashed.
Lawgics – Judgment No. 183
Central Authorities do not have jurisdiction to issue summons, when State Authorities had already investigated the transactions by putting reliance on the prohibition against parallel proceedings u/s 6(2) of CGST Act.