CGST Rules | GST Registration Can Be Restored After Expiry Of Revocation Period If Rule 22(4) Conditions Are Fulfilled: Gauhati High Court

The Gauhati High Court has held that GST Registration can be restored even after expiry of the revocation period if the assessee complies with Rule 22(4) CGST (Central Goods and Services Tax Rules), 2017 requirements. The Single Bench, consisting of Justice Sanjay Kumar Medhi, opined that if the assessee submits such an application and complies with all the requirements as provided...

Gauhati High Court Upholds Exclusion Of Army Personnel's Wards From Nagaland's Central Pool MBBS Quota

The Gauhati High Court refused relief to a medical aspirant who was denied seat allocated to the Nagaland government under the Central Pool MBBS quota, despite qualifying the cut off.The aspirant had challenged state government's 2021 notification as per which she was disentitled to one of the 42 seats allocated to the State under the Central Pool. A single bench had allowed her plea and...

Remarks On Assam CM | Gauhati High Court Extends Interim Protection Granted To Journalist Abhisar Sharma Till November 17

The Gauhati High Court today extended till November 17 the interim protection granted earlier to journalist Abhisar Sharma in connection with an FIR registered against him over his alleged remarks accusing Assam Chief Minister Himanta Biswa Sarma of pursuing communal politics. A bench of Justice Shamima Jahan extended the relief for Sharma as the state did not produce the case...

Gauhati High Court Grants Anticipatory Bail To Man Accused Of Passing Fake Input-Tax Credit Worth ₹199.31 Crores

The Gauhati High Court has granted anticipatory bail to the accused of passing fake ITC worth Rs. 199.31 crores, which was passed to 58 firms across 11 States using fabricated invoices totalling Rs. 658.88 Crores. Justice Kardak Ete was dealing with the case where the accused persons, led by Ashutosh Kumar Jha, had created a fictitious firm, M/s Siddhi Vinayak Trade Merchants,...

Gauhati High Court Quashes FIR Against CNN-News18 Anchor Over Remarks Alleging Human Sacrifice At Kamakhya Temple

The Gauhati High Court quashed an FIR registered against CNN-News18 anchor Akanksha Swarup over allegedly defamatory remarks claiming practice of human sacrifice at Maa Kamakhya Temple during a broadcast aired in June. The statement is stated to have been made by the petitioner during an interview with the relative of deceased Raja Raghuvanshi allegedly killed by his wife in Meghalaya...

Can't Claim Salary Arrears For Period Of Honorary Service Prior To Prospective Regularization: Gauhati HC

A Division bench of the Gauhati High Court comprising JusticeMichael Zothankhuma and Justice Anjan Moni Kalita held that an employee cannot claim arrear salary for honorary service prior to regularization if the appointment conditions were accepted and regularization order granted benefits only prospectively. Background Facts The appellant was appointed as a Subject Teacher for...

Relief To Rahul Gandhi, Gauhati High Court Quashes Order Summoning Additional Witnesses In 2016 Defamation Case Against Him

The Gauhati High Court quashed a sessions court order permitting the complainant to adduce three additional witnesses in a 2016 criminal defamation case lodged against Congress leader Rahul Gandhi. The court said that the grounds based on which complainant had sought summoning of additional witnesses were not specific, broad, general and the complainant had not demonstrated in what manner...

Gauhati High Court Quashes ₹19.5 Crore GST Notice Against PepsiCo

The Gauhati High Court recently quashed a ₹19.5 crore show cause notice (SCN) issued to food and beverage giant PepsiCo India Holdings Pvt. Ltd. under the CGST Act, ruling that the GST department failed to comply with the mandatory process of return scrutiny before initiating tax demand proceedings.In a judgment delivered on September 19, 2025, a single bench of Justice Soumitra Saikia...

Mere Allegations Of Fraud Not Directly Challenging Arbitration Agreement Do Not Render Dispute Non-Arbitrable: Gauhati High Court

The Gauhati High Court bench of Justice Soumitra Saikia held that mere allegations of fraud or pendency of criminal proceedings do not render a dispute non-arbitrable unless allegations challenge the arbitration agreement itself. Relying on the Supreme Court's judgment in Managing Director, Bihar State Food and Civil Supply Corporation Ltd. v. Sanjay Kumar (2025), it held that “the...

No Protection For Encroachers On Forest/Govt Land, Regardless Of Faith: Gauhati High Court Disposes PIL Concerning Assam's Indigenous Muslims

Refusing to entertain a Public Interest Litigation (PIL) plea challenging the demolition of houses allegedly belonging to members of the indigenous Assamese Muslim community in Assam, the Gauhati High Court recently observed that there can be no protection to a person encroaching upon forest/Government land, be it a person professing any faith. A Division Bench of Justice...

'Dissent Must Be Accepted In Democracy': Journalist Abhisar Sharma To Gauhati High Court; Gets Interim Relief In FIR Over Remarks On Assam CM

The Gauhati High Court today extended the interim protection granted earlier to journalist Abhisar Sharma in connection with an FIR registered against him over his alleged remarks accusing Assam Chief Minister Himanta Biswa Sarma of pursuing communal politics. Sharma moved the HC days after the Supreme Court refused to entertain his challenge to the FIR registered by Assam police...

Gauhati High Court Directs Free Education For Students Who Were Not Allowed To Attend Classes Over Inability To Pay For Books, Uniform

The Gauhati High Court recently directed a school to provide the free education to two students belonging to EWS category, including free books and uniforms etc. as per Section 12 of the Right of Children to Free and Compulsory Education Act read with relevant rules. The court was hearing a plea by two students seeking a direction to the respondent school to provide free education to...