Can demand notice be issued to impose a service tax upon presumption or state indeterminateness?
Tax impose upon service Case Title N.E. Logistics& Anr vs Union of India & Ors. Court Gauhati High Court Honorable Judges Justice Achintya Malla Bujor Barua Citation 2022 (3) GSTPanacea 321 HC Guahati WP(C)/1870/2022 Judgement Date 23-March-2022 Council for Petitioner J P More Council for Respondent SC Keyal Section Section 78 of the Finance Act […]
Is a pre-show cause notice consultation mandatory? Whether the Principal Commissioner/Commissioner which had issued the Demand-cum-SCN dated 31.12.2021 had the authority to do so?
Case Title Sanjib das vs Union of India and Others Court Gauhati High Court Honorable Judges Justice Devashis Baruah Citation 2022 (5) GSTPanacea 258 HC Gauhati WP(C)/2565/2022 Judgement Date 13-May-2022 Council for Petitioner A.K Gupta Council for Respondent Asstt.S.G.I. Section Clause 5 (d) of circular dated 11.11.2021 & Section 73 of the Finance Act of […]
The short point for determination was whether the Appellate Authority under the OGST Act, 2017 was justified in dismissing the Petitioner’s appeal on the grounds that the appeal was not presented within the time prescribed under law?
Case Title BMG Informatics Pvt Ltd vs Union of India Court Gauhati High Court Honorable Judges Justice Achintya Malla Bujor Barua Citation 2021 (9) GST Panacea 28 HC Gauhati WP(C)/3878/2021 Judgement Date 2-September-2021 Council for Petitioner Mr. S C Keyal Council for Respondent Mr. P Baruah The High Court of Gauhati, bench of Justice Achintya […]