Gauhati High Court
Gauhati High Court Seeks State's Response On Amount Of Money Loaned To First-Time Entrepreneurs In Plea Over Non-Payment Of Dues To Tenderer
The Gauhati High Court recently asked the Assam Government to apprise it as to the money used by the State with regard to loans being given to first-time entrepreneurs. The said direction was passed by a single judge bench of Justice Michael Zothankhuma in a writ petition filed by a person regarding non-payment of the dues after an action to de-hire the premises was taken by State...
How Is State Tackling Illegal Organisation Of Offline Or Online Lotteries? Gauhati High Court Calls For Response From Assam Govt
The Gauhati High Court on Thursday asked the Assam Government to file its response to a PIL, stating how it is proceeding to tackle the illegal organisation of offline or online lotteries in the State of Assam. The division bench of Chief Justice Vijay Bishnoi and Justice N. Unni Krishnan Nair further directed the State Government to issue direction to all the District Commissioners,...
Gauhati HC Criticizes ITAT For Inconsistent Views On Applicability Of Explanation To Section 14A Income Tax Act, Says It Applies Prospectively
The Gauhati High Court recently expressed discontent over the Income Tax Appellate Tribunal for taking inconsistent view on the date of applicability of Explanation to Section 14A of the Act of 1961 inserted by Finance Act, 2022. “Such a conduct of the members of an authority, which is discharging judicial functions, cannot be appreciated. Any authority discharging...
[Tax Not Paid/ Short Tax] 'Summary Of Show Cause Notice' In GST DRC-01 Not A Substitute For SCN U/S 73(1) CGST Act: Gauhati HC
The Gauhati High Court has held that Summary of Show Cause Notice in Form GST DRC-01 along with an attachment of the 'determination of tax' does not constitute a valid Show Cause Notice (SCN) under Section 73 of the Central Goods and Services Tax (CGST) Act, 2017. “The Summary of the Show Cause Notice in GST DRC-01 is not a substitute to the Show Cause Notice to be issued in terms...
Retailer Can't Be Presumed To Fall Under 'Exceptions' From GST Registration Without Supporting Materials Placed On Record: Gauhati HC
The Gauhati High Court has held that a retailer cannot be presumed to fall within the exception from registration under the Assam Goods and Services Tax Act 2017, without any materials placed on record to support the exemption. A bench of Justice Sanjay Kumar Medhi observed that though certain entities are given exemption under the Act, there cannot be any presumption in that...
Finalise Draft Rules Under Freedom Of Religion Act 1978 Within Six Months: Gauhati High Court To Arunachal Pradesh Govt
The Gauhati High Court on Monday asked the State of Arunachal Pradesh to finalise rules under Section 8 of Arunachal Pradesh Freedom of Religion Act, 1978 within six months. The division bench of Justice Kardak Ete and Justice Budi Habung sitting at Itanagar observed:“…we expect the concerned authorities to be mindful of their obligations and the draft rules would be finalized within a...
Gauhati High Court Expresses Concern Over "Deplorable" Condition Of NH 415 Near Itanagar, Seeks Progress Report
The Gauhati High Court recently imposed a cost of Rs. 5000/- on the Arunachal Pradesh Government authorities for not furnishing a status report on the four-laning of Itanagar to Banderdewa section of NH 415.The division bench of Justice Kalyan Rai Surana and Justice Kardak Ete further observed,“In the event, the status report as indicated above along with the bar chart showing the timelines...
Appointments Made Without Ad, Interview Don't Meet Test Of Constitution: Gauhati HC Quashes 40 More Appointments To Nagaland Police
The Gauhati High Court recently quashed the appointment of 40 Sub-Inspectors of Police, Unarmed Branch Sub-Inspector of Police, Assistant Sub-Inspector of Police and Instructor Havildar who were appointed during the years 2019 and 2020 in Nagaland Police. The single judge bench of Justice Devashis Baruah sitting at Kohima observed that the orders of appointment of the said police personnel...
'Further Investigation' U/S 173(8) CrPC Is Done Only On Basis Of Discovery Of Fresh Material By Investigating Officer: Gauhati High Court
The Gauhati High Court recently said that “further investigation” in terms of Section 173(8) of CrPC can be done only the basis of discovery of fresh material by the Investigating Officer.It therefore set aside a Magistrate Court order directing an IO to further investigate a criminal misappropriation case against a Junior Manager of APDCL, after a final report was submitted in the case,...
Sexual Intercourse Between Husband And Wife, If Forcible, Cannot Be Considered "Rape": Gauhati High Court
The Gauhati High Court recently set aside a rape conviction and sentence order passed by a Trial Court, on the ground that the accused and victim, a major, were legally married and therefore, the sexual intercourse between the two even if forcible cannot be considered as rape.The single judge bench of Justice Malasri Nandi observed:“Exception 2 to Section 375 of IPC states...
Show Cause Notice U/s 37C Of Central Excise Act Issued At Wrong Address Cannot Be Proceeded: Gauhati High Court
The Gauhati High Court recently held that the recourse to Sub-Clauses (b) & (c) of Clause 37C (1) of the Central Excise Act, is not permitted if the show cause notice was not sent at the proper address of the registered taxpayer.The High Court also clarified that Sub-Clause (b) and Sub-Clause (c) of Section 37(C)(1) of the Act of 1944 can only be pressed into service, if the service of...
Absence Of Medical Evidence Not Fatal To Prosecution Case, Victim Corroborated Her Testimony U/S 164 CrPC: Gauhati HC Upholds POCSO Conviction
The Gauhati High Court on Tuesday upheld the conviction of a person under Section 6 of the POCSO Act on the ground that the testimony of the victim girl before the trial court was corroborated by her statement recorded under Section 164 of CrPC and therefore, found to be trustworthy in the absence of a proper medical report.However, the division bench of Justice Michael Zothankhuma and...