Restoration Of Cancelled GST Registration Permissible If Taxpayer Clears Dues And Files Returns: Gauhati High Court

The Gauhati High Court stated that the restoration of cancelled GST registration is permissible if the taxpayer clears dues and files returns. The Bench of Justice Sanjay Kumar Medhi observed that “proviso to sub-rule (4) of Rule 22 of the CGST Rules 2017 provides that if a person, who has been served with a show cause notice under Section 29(2)(c) of the CGST Act, 2017, is ready...

Online Witness Examination, Remand Via VC And More: Gauhati High Court Notifies Rules For Electronic Communication & Hearings

The Gauhati High Court recently (June 20) notified the Rules for use of Electronic Communication and Audio-Video Electronic Means, to avoid delay in judicial proceeding due to non-availability of parties, advocates, witnesses and accused physically.Significant to note that Section 530 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) provides that all trials, inquires and...

Gauhati HC Reinstates Officers Accused In APSC Cash-For-Jobs Scam, Says Discharge Can't Be Sustained Without Orders From Appropriate Govt

The Gauhati High Court recently directed the Assam Government to reinstate 52 officers who were appointed in service pursuant to their selection through Combined Competitive Examination (Mains), 2013 and 2014 conducted by Assam Public Service Commission (APSC) and were discharged from service allegedly for their involvement in cash for job scam, on the ground that State had not passed any...

Gauhati High Court Orders Completion Of Child Trafficking Trials In Assam, Nagaland, Mizoram & Arunachal Pradesh Within 6 Months

The Gauhati High Court on June 20 issued a circular directing that the trial of all child trafficking cases pending in different Courts in Assam, Nagaland, Mizoram and Arunachal Pradesh will be completed within a period of six months. The circular was issued in terms of the Supreme Court's April 15 judgment in Pinki v. State of Uttar Pradesh and Anr. (2025 LiveLaw (SC) 424), wherein the...

'Haphazard' Maintenance Of Case Records By Foreigners Tribunal: Gauhati High Court Suggests Assam Govt To Conduct Training For Members

The Gauhati High Court recently directed the Assam Government to consider imparting a training programme for the Members and Superintendents of the Foreigners Tribunals in the State on maintenance of case records.The said direction was passed by a division comprising Justice Kalyan Rai Surana and Justice Malasri Nandi in a writ petition assailing the opinion of the Foreigners Tribunal, Nagaon...

SMC Retains Disciplinary Powers Until Provincialisation Notification Is Officially Published & Communicated : Gauhati HC

The Gauhati High Court comprising of Justice Kardak Ete held that the disciplinary powers of the School Management Committee (SMC) remain valid until the date of publication and communication of the provincialisation notification, regardless of any earlier retrospective effective date Background Facts The petitioner was working as an Assistant Teacher at Amaitilla Lower Primary...

Right To Appoint Arbitrator Is Not Automatically Forfeited After Expiry Of 30 Days From Date Of Demand Made By Other Party: Gauhati High Court

The Gauhati High Court bench of Justice Yarenjungla Longkumer has held that if an arbitrator is not appointed within 30 days of the demand by the other party, the right to appoint is not automatically forfeited. However, such appointment must be made after the 30-day period but before the other party files an application under Section 11 of the Arbitration Act. This is a petition...

'Even A Minute Of Illegal Detention Isn't Allowed': Gauhati HC Orders Release Of 'Foreigner' Held Despite Bail Conditions Compliance

The Gauhati High Court today ordered the immediate release of a declared 'foreigner' who was taken into custody on May 25, 2025 and held at the Kokrajhar Holding Centre, despite having been granted bail in 2021 by the HC and consistently complying with all bail conditions, including weekly reporting to his local police station. “…the subsequent detention of the son of the...

Gauhati High Court Directs Temporary Music Teacher To Seek Governor's Discretionary Powers For Qualifying Her Service For Pension

Gauhati High Court: A single judge bench of Justice Robin Phukan dismissed the petition for regularisation filed by a temporary music teacher, after serving for 18 continuous years. The court held that the claim was barred by res judicata as it was already adjudicated previously. However, the court provided another remedy: to approach the Governor to invoke discretionary powers under...

S.482(4) BNSS | 'And' Must Be Read As 'Or'; No Anticipatory Bail If Person Is Accused Of S.65 Or S.70 BNS : Gauhati High Court

The Gauhati High Court recently held that the embargo under Section 482(4) of the Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023, on granting anticipatory bail will apply to offences either under Section 65 or Section 70(2) of the Bharatiya Nyaya Sanhita (BNS), 2023.The Court held that the word "and" appearing in Section 482(4) must be read as "or" to give effect to the intention of...

'No Valid Marriage Between Parties': Gauhati High Court Sets Aside Man's Conviction U/S 498A IPC

The Gauhati High Court on Tuesday (June 3) set aside a judgment and order passed by a Trial Court by which it convicted and sentenced an accused under Section 498A IPC, on the ground that there was no valid marriage that could confer upon the victim the status of a 'wife' as required to invoke Section 498A IPC.The single judge bench of Justice Mitali Thakuria observed as follows:“Upon...

[S.187 BNSS] Status Of Hospitalised Arrestee Cannot Remain Unknown, Magistrate Must Verify Through Visit Or VC: Gauhati High Court

The Gauhati High Court, in an order dated June 2, emphasized that in cases where an arrestee is not produced before the magistrate within 24 hours of arrest due to medical urgency, the magistrate must verify the status of such arrestee. The court remarked that even in such cases the magistrate has to, either through a personal visit or video conferencing, verify the status of the arrestee...