Gauhati High Court
S.69 CGST Act | Commissioner Must Specify Necessity Of Arrest In Addition To 'Reasons To Believe' That Assessee Committed Offence: Gauhati HC
The Gauhati High Court has held that Section 69 of the Central Goods and Services Tax Act 2017, which confers power to arrest on a Commissioner under the Act, requires the authority to not only record 'reasons to believe' that an assessee committed the specified offence but also specify the necessity to arrest.While dealing with a writ petition challenging Petitioner's arrest, Justice...
S.73 CGST Act | SCN, Order Issued Without Signature Of Proper Officer Is 'Ineffective': Gauhati High Court
The Gauhati HIgh Court has held that the Show Cause Notice issued to an assessee under Section 73 of the Central Goods and Services Tax Act, 2017, the Statement issued along with the SCN as well as an Order passed under Section 73(9) must mandatorily be signed by the Proper Officer.Justice Soumitra Saikia observed, “As it is the statutory mandate that it is only the Proper Officer who has...
Two Additional Judges Of Gauhati High Court Made Permanent
The Union Government on Friday (January 17) appointed Justice Kardak Ete and Justice Mridul Kumar Kalita as permanent judges of the Gauhati High Court. The Notification issued by the Central Government read as follows:“In exercise of the power conferred by clause (I) of Article 217 of the Constitution of India, the President is pleased to appoint S/Shri Justices (i) Kardak Ete and (ii)...
Gauhati High Court Notifies Directions To Mandate Production Of Child Abuse Victim Before Child Welfare Committee U/S 19(6) Of POCSO Act
The Gauhati High Court recently issued a Notification pursuant to the directions of the Supreme Court in In Re: Right to Privacy of Adolescents, Suo Moto Writ Petition (C) No. 3/2023 (para 35), wherein the Apex Court had observed that at grassroots level, Section 19(6) of the POCSO Act is not being implemented The Notification which shall come into effect immediately, reads as...
Exemptions Provided To Micro & Small Enterprises Doesn't Cover Work Contracts, Not Covered By 2012 Public Procurement Policy: Gauhati HC
The Gauhati High Court recently held that work contracts do not come within the purview of Public Procurement Policy 2012 issued by Central Government and the exemptions provided to Micro and Small Enterprise (MSE) do not cover work contracts.Justice Michael Zothankhuma observed:“On considering the PPP-2012 and the clarification given by the Government of India vide letter dated...
Detaining Authority Must Show Likelihood Of Bail To Pass Preventive Detention Order Against Person Already In Custody: Gauhati HC Reiterates
The Gauhati High Court recently set aside detention and confirmation orders under NDPS Act against two detenues in judicial custody, on the ground that the orders lacked cogent materials based on which the Detaining Authority had reasons to believe that the detenues could be released on bail.The division bench comprising Justice Manish Choudhury and Justice Devashis Baruah...
Gauhati HC Denies Migrant's Plea For Extension Of Time To Register Under Citizenship Act, Cites SC Ruling Upholding Validity Of S.6A
The Gauhati High Court on Thursday (January 09) dismissed a writ petition filed by a woman praying for a direction to extend the time limit for registering with FRRO, on the ground that the Court is bound by the decision of the Supreme Court of India in the case of Re: Section 6A of the Citizenship Act, 1955, would not have power to extend time for the petitioner, to register herself before...
Convict Has Right To Be Considered For Release On Probation: Gauhati HC Grants Relief To Headmaster, Son Who Assaulted Student's Mother
The Gauhati High Court recently extended the benefit of Section 4 of Probation of Offenders Act, 1958 to a school Headmaster and his son, who were convicted by the Trial Court under Sections 323 and 34 of IPC for allegedly assaulting a student's mother, on the ground that the trial court failed to consider the entitlement of the petitioners to the benefit of said Act.The single judge bench...
Gauhati High Court Asks Assam Govt If It Has Implemented Union Health Ministry's SOP On Medical Facilities For Transgender Persons
The Gauhati High Court on Tuesday (January 07) directed the Assam Government to inform whether the Standard Operating Procedure (SOP) issued by the Union Ministry and Health & Family Welfare regarding treatment and other medical facilities to be provided to the transgender community, has been implemented in the State. The Court was hearing a PIL filed by Advocate Swati Bidhan Baruah...
Supreme Court Collegium Proposes To Make Two Gauhati HC Judges Permanent
The Supreme Court Collegium (SCC) on Tuesday (January 07) recommended the appointment of two Additional Judges of the Gauhati High Court as Permanent Judges.The SCC in its meeting held on January 07, 2025, approved the proposal for appointment of the following Additional Judges as Permanent Judges in the Gauhati High Court: Justice Kardak Ete, and Justice Mridul Kumar Kalita.Justice Kardak...
Family Pension Denied Due To Non-Provincialisation Of Service Before Death; Gauhati HC Suggests To make Fresh Plea To Governor
Gauhati High Court: A Single Judge Bench of Justice Robin Phukan disposed of a writ petition filed by a widow seeking family pension under the Assam Services (Pension) Rules, 1969. The court held that family pension could not be granted since the petitioner's husband's service was not provincialised before his death. However, it directed the widow to file an application before the...
Gauhati HC Sets Aside Disciplinary Action Against Law Students For Protesting At College Event, Asks Them To Apologise & Pay 10K Costs
The Gauhati High Court recently set aside two notices issued by Tezpur Law College's Principal-in-Charge initiating disciplinary action against a law student, on the condition that he shall tender a written apology to the Principal publishing it in two widely circulated newspapers in the locality and also pay cost of Rs.10,000.Justice Robin Phukan in his December 20 order...