Partho Kumar Nath Versus The State of Assam And 7 Ors.
GST
2018 (10) TMI 779 – GAUHATI HIGH COURT – 2018 (19) G. S. T. L. J74 (Gau.)
GAUHATI HIGH COURT – HC
Dated:- 9-10-2018
WP(C) 7169\/2018
GST
MR. ACHINTYA MALLA BUJOR BARUA J.
\nAdvocate for the Petitioner: MR. A SARMA
\nAdvocate for the Respondent: GA, ASSAM
\nORDER
\nHeard Mr. A. Sarma, learned counsel for the petitioner. Also heard Mr. S.R. Barua, learned counsel for the respondent Nos. 1, 4, 5 and 6 as well as Mr. B. Choudhury, learned counsel for the respondent Nos. 2 and 3.
\nIssue notice, returnable in four weeks. Extra copy be furnished within three days. Steps on the respondent Nos. 7 and 8 by registered post within three days. The petitioner was allotted a contr<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n under the GST regime and the transaction were not accounted under the VAT, therefore, the provisions of deduction of tax under the Assam Vat Act, 203 shall not be applicable. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Partho Kumar Nath Versus The State of Assam And 7 Ors.GST2018 (10) TMI 779 – GAUHATI HIGH COURT – 2018 (19) G. S. T. L. J74 (Gau.)GAUHATI HIGH COURT – HCDated:- 9-10-2018WP(C) 7169\/2018 GSTMR. ACHINTYA MALLA BUJOR BARUA J. Advocate for the Petitioner: MR. A SARMA Advocate for the Respondent: GA, ASSAM ORDER Heard Mr. … Continue reading “Partho Kumar Nath Versus The State of Assam And 7 Ors.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14491","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14491","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14491"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14491\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14491"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14491"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14491"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nBy taking such a stand, the respondent Hailakandi Municipal Board is neither adding the tax amount in the bills of the petitioner nor deducting it thereafter from the bills.
\nIn the consequence, because of such inaction on the part of the respondent Hailakandi Municipal Board, the petitioner is now being exposed to the risk of being subjected to some coercive action by the taxing authorities.
\nIn such view of the matter and being prima facie satisfied and also considering the balance of convenience and the irreparable loss the petitioner may suffer, it is provided th<\/p>\n
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