Gujarat High Court disposes of petition challenging Section 17(5) of CGST Act, allowing petitioners to comply with the show cause notice per Supreme Court ruling.
Gujarat High Court grants bail to Pragnesh Manharbhai Kantariya in ₹537 crore fake transaction case, allowing conditional release amid pending trial proceedings.
The petitioner is inter-alia, engaged in the manufacture and sale of edible oil. According to the petitioner, the rate of tax on output supplies made by the petitioner exceeds the rate of tax on input supplies.
During pendency of the assessment proceedings, respondent No.1 filed application u/s. 245C(1) before the Income Tax Settlement Commission offering additional income of Rs.17 Crores for the assessment years from 2011-12 to 2017-18.
Gujarat High Court sets aside GST registration cancellation orders, citing lack of reasons and hearing opportunity. Case remanded for due process compliance.
Gujarat High Court held that in the absence of new material facts brought on record by the Revenue reopening of assessment beyond the period of 4 years is found to be not sustainable in the eye of law. Thus, appeal of revenue dismissed.
Gujarat High Court sets aside a GST demand order for violating natural justice by denying a personal hearing, remanding the matter for fresh adjudication.
Gujarat High Court rules that GST is not applicable on the transfer of leasehold rights, quashing a show cause notice issued to Kabir Instrument and Technology.
Gujarat HC orders 6% interest on delayed tax refunds under DTVSV Act, citing principles of natural justice. Refund delays due to account validation issues resolved.
Gujarat High Court held that reopening of assessment based on borrowed satisfaction without there being any link between information and data available on record is unsustainable in law. Accordingly, notices are liable to be quashed and set aside.
