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Gauhati High Court Upholds Consolidated Show Cause Notices Under Sections 73 and 74 of the CGST Act: Tata Projects Limited v. Union of India • Gauhati High Court Reaffirms: GST Registration Cancelled for Non-Filing Can Be Restored If Assessee Clears All Dues • Gauhati High Court Quashes ₹69.57 Lakh GST Demand Against Silchar Scrap Dealer; Rules Buyer Cannot Be Penalised for Supplier’s Tax Default

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#GST Assessment

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Gauhati High Court Upholds Consolidated Show Cause Notices Under Sections 73 and 74 of the CGST Act: Tata Projects Limited v. Union of India
High Court

Gauhati High Court Upholds Consolidated Show Cause Notices Under Sections 73 and 74 of the CGST Act: Tata Projects Limited v. Union of India

Gauhati High Court Upholds Consolidated Show Cause Notices Under Sections 73 and 74 of the CGST Act: Tata Projects Limited v. Union of India Court: Gauhati High Court | Bench: Justice Devashis Baruah | Case No.: WP(C)/2922/2025 (with WP(C)/20/2026 and WP(C)/1113/2026) | Date: June 8, 2026 | Citation: 2026:GAU-AS:8028 Key Takeaways There is no statutory […]

By Team Juristway
Jun 15, 2026
8 min read
Gauhati High Court Quashes ₹69.57 Lakh GST Demand Against Silchar Scrap Dealer; Rules Buyer Cannot Be Penalised for Supplier’s Tax Default
High Court

Gauhati High Court Quashes ₹69.57 Lakh GST Demand Against Silchar Scrap Dealer; Rules Buyer Cannot Be Penalised for Supplier’s Tax Default

Court reaffirms that a bona fide purchasing dealer who has duly paid GST to a registered seller cannot be denied input tax credit merely because the seller failed to remit the tax to the government. Gauhati High Court | GUWAHATI In a significant ruling for trading and manufacturing businesses, the Gauhati High Court has set aside […]

By Team Juristway
Jun 9, 2026
5 min read
Rajasthan High Court Upholds ₹16.36 Crore GST Demand on Highway Builder: BOT-Toll Arrangement Is a Taxable Works Contract, Not Exempt
High Court

Rajasthan High Court Upholds ₹16.36 Crore GST Demand on Highway Builder: BOT-Toll Arrangement Is a Taxable Works Contract, Not Exempt

JODHPUR, May 22, 2026 — In a ruling of significant consequence for the infrastructure sector, the Rajasthan High Court has upheld a GST demand of ₹16.36 crore against a highway concessionaire, holding that the construction and maintenance of a national highway on a Build-Operate-Transfer (BOT-Toll) basis constitutes a taxable “works contract” and that the right to […]

By Team Juristway
Jun 3, 2026
6 min read
Allahabad High Court Refuses to Entertain Belated Writ Petition; Holds Statutory Appeal Deadline Under GST Act Cannot Be Circumvented
High Court

Allahabad High Court Refuses to Entertain Belated Writ Petition; Holds Statutory Appeal Deadline Under GST Act Cannot Be Circumvented

PRAYAGRAJ, May 26, 2026 — In a judgment that reinforces the principle that writ jurisdiction cannot be used as a backdoor to bypass statutory limitation periods, the Allahabad High Court has dismissed a writ petition challenging an assessment order that was nearly a year old, holding that the petitioner’s failure to file a timely statutory appeal […]

By Team Juristway
Jun 3, 2026
2 min read
Allahabad High Court Strikes Down ITC Blocking Order: “Reasons to Believe” Must Be Recorded in Writing Before Invoking Rule 86-A
High Court

Allahabad High Court Strikes Down ITC Blocking Order: “Reasons to Believe” Must Be Recorded in Writing Before Invoking Rule 86-A

PRAYAGRAJ, May 26, 2026 — In a significant ruling reaffirming procedural safeguards for taxpayers, the Allahabad High Court has set aside an order blocking the Input Tax Credit (ITC) of a private dairy company after finding that the tax authorities failed to record “reasons to believe” in writing — a mandatory precondition under the GST framework. […]

By Team Juristway
Jun 3, 2026
2 min read

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