Gauhati High Court
For assessee
High Courts
Rulings of the High Court of Gauhati, newest first.
3 rulings found
Gauhati High Court
Where order imposing tax, interest and penalty for FY 2018-19 under Assam GST Act was passed on 30.04.2024 without any State notification extending limitation under Section 168A for said year, statutory period for passing order had expired on 31.12.2023, thus order was time-barred and unsustainable in law and was set aside. GST: Where tax, interest and penalty were imposed under an order that failed to follow Section 75(6) format and was passed without providing assessee opportunity of hearing as prescribed by Section 75(4), breach of statutory procedure vitiated adjudication and such impugned order could not be sustained in law and was set aside
Gauhati High Court
Where proper officer issued only summary of SCN without serving substantive show cause notice before passing order in original under section 73(9), such determination was unsustainable and order was to be quashed requiring proper officer to issue show cause notice detailing cause of action for initiation of proceedings as mandated under section 73(1)
Gauhati High Court
Where assessee executed works contracts for government departments and exemption was claimed under relevant service tax notification while demand was raised solely based on Income-tax Form 26AS data without independent scrutiny or recording pre-conditions for invoking extended limitation period, demand was unsustainable and assumption of jurisdiction by adjudicating authority was unauthorized