Gauhati High Court
For revenue
High Courts
Rulings of the High Court of Gauhati, newest first.
3 rulings 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
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 petitioners received consolidated SCNs as also consolidated orders covering multiple years under sections 73/74, such composite notices and orders were valid as statutes do not mandate FY-wise segregation and there was no statutory bar and limitation principles would apply period-wise; and jurisdiction was not defeated absent Article 14 or limitation breach