Gauhati High Court
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Gauhati High Court
Where petitioner challenged a Demand-cum-Show Cause Notice under section 74 on grounds that prior dropping of GST registration cancellation barred subsequent adjudication for tax or ITC involving fraud, since cancellation proceedings and section 74 adjudication operate in distinct spheres, such challenge was misconceived and writ was not maintainable, leaving petitioner with opportunity to file a reply before adjudication