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...

Have Engaged External Consultancy Firm To Prepare "Gauhati Drainage Master Plan": State Tells High Court

On Monday, the Gauhati High Court was informed by the State that it has engaged 'Haskoning DHV Consulting Pvt. Ltd.', a consultancy agency services, for the preparation of a GIS-based Comprehensive Drainage Master Plan and Detailed Project Report for Guwahati City to tackle the problem of water logging in the city. The division bench comprising Chief Justice Vijay Bishnoi and Justice N....

“Notification Issued Without GST Council's Recommendation”: Gauhati HC Sets Aside Notification Extending Time Line For Issuance Of Order For A.Y. 2018-19 And 2019-20

The Gauhati High Court allowed the batch of writ petitions challenging the Notification No. 56/2023 dated 28.12.2023 extending the period of limitation for issuance of Order u/s 73(10) of the CGST Act, 2017 for the Assessment Year 2018-19 and 2019-20.The Court opined that the existence of the recommendation is a sine qua non for exercising the power under Section 168A to extend the timelines...

Seniority Of Casual Labourers To Be Reckoned From Regular Appointment, Not From Date Of Screening/Temporary Status: Gauhati High Court

A single judge bench of the Gauhati High Court comprising of Justice Sanjay Kumar Medhi, while deciding writ petitions held that the seniority of casual labourers who are later absorbed in permanent cadre must be reckoned from the date of regular appointment and not from the date of screening or temporary status.Background FactsThe workmen were initially employed by the Northeast Frontier...

Gauhati High Court Quashes Appointment Of 935 Police Constables In Nagaland, Cites Violation Of Article 16 Of Constitution

The Gauhati High Court on Friday quashed the appointment of 935 police constables who were appointed during the period from January, 2018 to October, 2019 by the State of Nagaland, without any advertisement. The single judge bench of Justice Devashis Baruah sitting at Kohima further directed the State to take steps for holding fresh selection of the 935 posts of Constables by issuance...