High Court Calls For Reports From Neighbouring States Over Measures Taken To Remove Illegal Encroachments In Reserve Forests Near Assam's Borders

The Gauhati High Court recently directed the States of Mizoram, Nagaland and Arunachal Pradesh to file affidavits regarding the measures carried out by them to remove the illegal encroachments in the reserve forest land situated in the inter-state border of these States with the State of Assam. The division bench of Chief Justice Vijay Bishnoi and Justice Suman Shyam passed...

Purchaser Can't Be Punished For Failure Of Seller To Deposit Tax: Gauhati High Court

The Gauhati High Court has held that a purchasing dealer cannot be punished for the act of the selling dealer in case the selling dealer had failed to deposit the tax collected by it.The bench of Chief Justice Vijay Bishnoi and Justice Suman Shyam has observed that the Department is precluded from invoking Section 9(2)(g) of the DVAT to deny ITC to a purchasing dealer who has bona fide...

Gauhati High Court Directs Assistant Commissioner To Release Amount Of Interest On Delayed Excise Duty Refund To GAIL

The Gauhati High Court has directed that assistant commissioner to release the amount of interest on delayed excise duty refund to GAIL India.The bench of Justice Devashis Baruah has observed that the Division Bench writ petition, while disposing of the writ petition, held that Section 11B of the Central Excise Act, 1944 did not exclude a claim of refund made in terms of the notification...

Gauhati High Court Permits Family To Perform Last Rites Of Three 'Hmar Militants' Killed In Contentious Encounter By Assam Police

The Gauhati High Court on Wednesday allowed the family members of three alleged Hmar militants killed in an alleged encounter by the Assam Police last month, to take their bodies. Earlier, the High Court had directed the State of Assam to preserve the bodies of the deceased persons as well as expedite the report of chemical analysis and prepare the final report of the cause of...

[S.163A MV Act] Legal Heirs Of Person Driving Borrowed Vehicle Cannot Claim Compensation For Injury Or Death In Accident: Gauhati HC

The Gauhati High Court recently set aside a judgment of Motor Accident Claims Tribunal which awarded a compensation of Rs. 2,54,000/- to the legal heirs of a deceased person who was driving a borrowed motorcycle, on the ground that a borrower of a vehicle if gets injured or dies in an accident while using a vehicle owned by somebody else, his legal heirs cannot claim compensation under...

State GST Dept. Can't Take Benefit Of Notification Which Is Ultra Vires CGST Act, 2017: Gauhati High Court

The Gauhati High Court has held that the State GST Authorities cannot take the benefit of Notification No. 56/2023-CE, which is also otherwise ultra vires the CGST Act, 2017.The bench of Justice Devashis Baruah has noted that the GST Council has not made any recommendation till date, and in spite of that, the Central Board of Indirect Taxes and Customs issued a Notification bearing No....

Gauhati High Court Directs State To Preserve Bodies Of 'Hmar Militants' Killed In Contentious Encounter By Assam Police

The Gauhati High Court recently directed the State of Assam to expedite the report of chemical analysis and to prepare the final report of the cause of death of three suspected Hmar militants, allegedly killed on July 17 in an extrajudicial execution by Assam Police.The division bench of Justice Kalyan Rai Surana and Justice Soumitra Saikia further directed the State to preserve the dead...

Writ Jurisdiction Can't Be Invoked In View Of Arbitration Clause Except For Specific Circumstances: Gauhati High Court

The Gauhati High Court bench of Justice Michael Zothankhuma has held that writ jurisdiction cannot be invoked in the presence of an arbitration clause, except under specific circumstances. The bench observed that the Petitioner did not demonstrate a violation of fundamental rights, principles of natural justice, or that the proceedings were without...

[Lok Sabha Elections] Gauhati HC Issues Notice On Plea By Congress Candidate From Karimganj Constituency Challenging Election Of BJP Candidate

The Gauhati High Court yesterday issued summons in an election petition filed under Section 80, Section 80A and Section 81 of the Representation of People Act, 1951 by the Congress candidate for Lok Sabha elections 2024, Hafiz Rashid Ahmed Choudhury, from No. 7 Karimganj Constituency in Assam challenging the election of winning BJP candidate Kripanath Mallah from the said...

Interest Can't Be Levied When No Taxable Due Is Found: Gauhati High Court

The Gauhati High Court has held that once the assessment order of the authorities is set aside and the matter is remanded back and assessed, no taxable interest can be levied.The bench of Justice Arun Dev Choudhury has observed that in a judicial system that is administered by the court, one of the primary principles to keep in mind is that the court under the same jurisdiction must have...

Gauhati High Court Closes PIL Seeking Directions On Assam Govt To Not Encroach On Subjects Allocated To KAAC After State Assures Adherence To MoS

The Gauhati High Court on Thursday closed the PIL seeking directions to the State of Assam and its department not to encroach upon the subjects, which are allocated to the Karbi Anglong Autonomous Council (KAAC) under the 6th Schedule of the Constitution of India and governed by the Memorandum of Settlement, 2011, on the basis of assurance given by the State Government that it is bound to...

Long Period Of Service, Gauhati High Court Directs Consider Regularization Of Employee Within 12 Weeks

A single judge bench of the Gauhati High Court comprising of Justice Kakheto Sema, while deciding writ petition directed to consider regularization of workers in temporary or casual positions for an extended period, to receive pensionary benefits after retirement. Background Facts The employee was appointed as a contingency Peon on a fixed pay of Rs. 375/- per month by the...