https://www.taxtmi.com/caselaws?id=754146 Gauhati HC allowed petition challenging assessment orders under AGST Act, 1993. Court held that appeals should be considered under Section 33 of AGST Act, 1993 rather than Section 79 of VAT Act, 2003, as the matter arose from returns filed in 2002-2004, prior to VAT Act's enforcement. Following SC precedents in Hoosein Kasam Dada and Garikapati Veeraya, court found that Assam Board of Revenue failed to consider petitioner's request for waiver of 25% pre-deposit condition and rejected bank guarantee proposal without proper application of mind, violating natural justice principles. Matter remanded to Appellate Authority for reconsideration under appropriate statutory provisions. en-us Thu, 30 May 2024 00:00:00 +0530 Tue, 18 Jun 2024 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754146 Gauhati HC allowed petition challenging assessment orders under AGST Act, 1993. Court held that appeals should be considered under Section 33 of AGST Act, 1993 rather than Section 79 of VAT Act, 2003, as the matter arose from returns filed in 2002-2004, prior to VAT Act's enforcement. Following SC precedents in Hoosein Kasam Dada and Garikapati Veeraya, court found that Assam Board of Revenue failed to consider petitioner's request for waiver of 25% pre-deposit condition and rejected bank guarantee proposal without proper application of mind, violating natural justice principles. Matter remanded to Appellate Authority for reconsideration under appropriate statutory provisions. Case-Laws VAT / Sales Tax Thu, 30 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754146