Gauhati High Court
For revenue
High Courts
Rulings of the High Court of Gauhati, newest first.
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