Gauhati High Court
For revenue
High Courts
Rulings of the High Court of Gauhati, newest first.
3 rulings found
Gauhati High Court
Where assessee challenged Section 73 proceedings alleging non-service of statutory notice for wrongful ITC, but record showed service of a detailed demand- cum-show-cause notice for the relevant period, contention of absence of notice was unfounded and proceeding was not without jurisdiction, with any residual grievances to be adjudicated in statutory appeal. GST: Where assessee challenged unsigned and allegedly defective Form GST DRC- 07 electronic summary regarding period and quantum, such electronic defects alone did not affect jurisdiction of adjudication order, as summary cannot substitute main adjudication, and any inconsistency among notice, order, and summary must be tested on facts and can be redressed through statutory appeal. GST: Where assessee challenged imposition of interest and penalty as exceeding show-cause notice for period July 2017 to March 2018 invoking section 75(7), since determination of whether order exceeded notice required conjoint examination of notice and order, mere assertion did not warrant writ interference and remedy could be pursued before appellate authority. GST: Where assessee alleged denial of hearing during demand adjudication for July 2017 to March 2018 but records showed service of demand-cum-show-cause and no reply from assessee nor any material indicating exclusion from adjudicatory process, non-compliance with Section 75 could be addressed in statutory appeal and no ground for extraordinary interference was established.…
Gauhati High Court
Where DGGI officer issued a consolidated demand-cum-show cause notice covering multiple financial years under CGST regime and petitioners challenged permissibility of such consolidation after not filing a reply, since law as per Tata Projects Ltd. permits consolidated notices and adjudication for multiple periods, writ challenge to such consolidated notice was not maintainable. GST: Where petitioners received consolidated show cause notice for tax or ITC not involving fraud and failed to reply before seeking writ remedy nearly a year later, since initiation under general or fraud-based provisions is fact-specific and determination of fraud requires factual examination, writ jurisdiction was not maintainable at notice stage and parties must pursue statutory adjudication and appeals
Gauhati High Court
Where Proper Officer issued a consolidated show cause notice and passed a single order covering multiple financial years for confirming tax, interest and penalty, issuance of such consolidated notice and order was within jurisdiction and authority, and challenge to competence on this ground was not sustainable with merits of the order left open for statutory appeal