Gauhati High Court
Gauhati High Court Appoints Arbitrator, Allows Arbitration Without Notice As Intent To Arbitrate Was Clear
The Gauhati High Court has appointed its former judge Justice Achintya Malla Bujor Barua as sole arbitrator in a dispute between Ekta Shakti Foundation and the State of Assam, holding that, in the peculiar facts of the case, an arbitration plea can be entertained even without a formal notice where a valid arbitration agreement is undisputed. A Bench of Justice Soumitra Saikia said, "it appears that the dispute between the parties have not been resolved and on the other hand there is a method...
Pecuniary Jurisdiction No Bar Once Court Is Designated As Commercial Appellate Court: Gauhati High Court
The Gauhati High Court on 31 March, held that once the State designates a Court as a Commercial Appellate Court under the Commercial Courts Act, 2015, the appellate forum is determined strictly by such designation and not by the ordinary pecuniary jurisdiction of the District Judge. A Bench comprising Justice Mridul Kumar Kalita dismissed an appeal filed by Lokesh Anand Singhal and Shilpi Anand Singhal, holding that the High Court lacked jurisdiction as the statutory appellate remedy lay before...
GST Registration Cancelled For Non-Filing of Returns Can Be Restored After Compliance: Gauhati High Court
The Gauhati High Court has held that where GST registration is cancelled for non-filing of returns, and the taxpayer furnishes all pending returns and clears tax dues along with applicable interest and late fee, the proper officer may consider dropping the cancellation proceedings in terms of the proviso to Rule 22(4) of the CGST Rules.A bench of Justice Sanjay Kumar Medhi observed that cancellation of GST registration entails serious civil consequences, and therefore, if the taxpayer complies...
Gauhati High Court Asks Authorities To Consider GST Registration Restoration If Taxpayer Clears Dues And Files Returns
The Gauhati High Court has directed authorities to consider restoration of GST registration where a taxpayer is willing to furnish pending returns and clear dues, observing that cancellation entails “serious civil consequences.” Justice Anjan Moni Kalita held that if the taxpayer complies with Rule 22(4) of the CGST Rules, the proper officer shall consider the case and pass appropriate orders. The case arose from a writ petition filed by Apurba Enterprise challenging cancellation of its GST...
GST Summary Notice Cannot Replace Statutory Show Cause Notice: Gauhati High Court
The Gauhati High Court has held that a summary of a show cause notice issued in Form GST DRC-01 cannot substitute the requirement of a proper show cause notice under the GST law.Justice Soumitra Saikia quashed the order dated August 29, 2024, issued against the taxpayer, Md. Shoriful Islam, under the GST regime after observing that the tax authorities had only issued a summary of the show cause notice along with an attachment containing the determination of tax.The petitioner was issued a...
Service Tax Cannot Be Demanded Solely Based On Form 26AS Data Without Inquiry: Gauhati High Court
The Gauhati High Court on 20 February, held that the Revenue Department cannot demand Service Tax from a taxpayer, solely on the basis of information provided in Form 26AS. The Division Bench of Justice Michael Zothankhuma and Justice Shamima Jahan heard an appeal filed by the Principal Commissioner of CGST, Dibrugarh, against a CESTAT Kolkata order that had set aside a service tax demand of Rs. 6,39,09,190 imposed on a contractor. The Bench held: “The show cause notice dated 21.10.2019 and...
Gauhati High Court Allows Writ Despite Arbitration Clause After Finding ESIC's Action In GeM Contract Arbitrary
The Gauhati High Court has recently allowed a writ petition against ESIC authorities over non-payment of dues under a government procurement contract, despite the existence of an arbitration clause, after finding the state authority's conduct arbitrary.The observation came in a case arising out of a Government e-Marketplace procurement in which an ESIC hospital withheld payment even after issuing an acceptance certificate for medical equipment supplied under the contract. The court directed the...
GST Registration Cannot Be Cancelled Based On Investigative Dictation Alone: Gauhati High Court
The Gauhati High Court on 17 February, held that cancellation of GST registration cannot be sustained when it is based on vague allegations and issued at the behest of the investigating wing, without independent application of mind by the proper officer. A Bench of Justice Arun Dev Choudhury allowed a writ petition was filed by Ankit Choudhary, sole proprietor of Ankit Enterprises, challenging a show cause notice, the subsequent order cancelling his GST registration, and the order rejecting...
Gauhati High Court Stays GST Demand On Flats Given For Free To Landowners
The Gauhati High Court on 7 January stayed coercive action pursuant to a GST demand raised on flats provided free of cost to landowners under a development agreement. A Bench of Justice Soumitra Saikia was hearing a writ petition filed by a developer challenging a consolidated show cause notice issued under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST), covering multiple financial years from 2017–18 to 2022–23. The notices proposed a levy of GST on flats handed over free of...
GST Registration Cancelled For Non-Filing Of Returns Can Be Revived On Compliance: Gauhati High Court
The Gauhati High Court has reaffirmed that cancellation of a GST registration for continuous non-filing of returns does not permanently shut the door on restoration, so long as the taxpayer later files all pending returns and clears tax dues along with interest and late fees. A Single Judge Bench of Justice Sanjay Kumar Medhi observed that even where registration has been cancelled for prolonged non-compliance, the proper GST officer continues to have the authority to revive it upon full...
Gauhati High Court Rejects Bail Plea In ₹8.59 Crore GST Fraud Case
The Gauhati High Court has recently denied bail to a petitioner in Rs. 8.59-crore fake Input Tax Credit (ITC) scam, observing that the allegations disclose an organized and well-planned fraud involving misuse of the GST system. A bench comprising Justice Pranjal Das noted that custodial interrogation was necessary as the investigation was at a crucial stage and that granting bail could hamper efforts to unearth the larger conspiracy. Bahadur Islam, the petitioner, was arrested for alleged...