Tag: Gauhati HC

GST ArticleHigh Court

Notification challenged as there was no force majeure in existence to exercise power under Section 168A

byCA Bimal Jain

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.

GST ArticleHigh Court

Central GST Authority cannot initiate proceedings when State GST Authority has already initiated proceedings on the same subject matter

byCA Bimal Jain

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