Reopening Invalid When AO Travels Beyond SCN: Gujarat HC

Guruvayur Infratech Private Limited Vs ACIT (Gujarat High Court) In Guruvayur Infratech Private Limited vs ACIT, the Gujarat High Court quashed reopening proceedings for AY 2021–22, holding that the Assessing Officer (AO) travelled beyond the scope of the show-cause notice under Section 148A(1). The petitioner, a civil contractor, had entered into cement purchase transactions later flagged as bogus by DGGI and had paid GST, interest, and penalty of ₹5.13 crore. In scrutiny assessment under Section 143(3), detailed verification was conducted. Subsequently, reopening was initiated alleging b...