Gujarat HC stays coercive action over GST on royalty payments for quarry leases under the Gujarat GST Act, pending related petitions.
Gujarat High Court held that notice issued under section 148 of the Income Tax Act after approval of resolution plan by the adjudicating authority under Sub-section (1) of Section 31 of the IBC is liable to be quashed and set aside.
Gujarat High Court held that the show cause notice issued for evasion of GST by DGGI shall be adjudicated by competent authority. Thus, there is no inherent lack of jurisdiction of competent authority. Hence, writ not entertained.
Gujarat HC dismisses writ petition in Vipinkumar Kevalchand Shrishrimal Vs State of Gujarat, citing alternative appeal remedy under Section 107 of the GST Act.
Gujarat High Court held that reopening of assessment under section 148 of the Income Tax Act in absence of any tangible material to arrive at primafacie reason to believe that income has escaped assessment is unsustainable in law and hence liable to be quashed.
Gujarat High Court quashes assessment for a dissolved company, ruling reopening of assessment invalid under Income Tax Act.
Gujarat High Court held that rejection of rebate claim under rule 5 of the Export Rules for want of documents not justified since and department cannot deny rebate claim which was legally entitled to petitioner.
Gujarat High Court examines Sarvodaya Charitable Trust’s appeal against IT department’s refusal to condone Form 10B filing delay for AY 2016-17. Read key takeaways.
Gujarat High Court held that AO couldn’t assume jurisdiction to reopen assessment, without forming independent opinion, solely and mechanically relying upon the information received from the other sources. Accordingly, reopening u/s. 148 quashed.
Gujarat HC sets aside faceless assessment order due to lack of personal hearing via video conference, directing a fresh order in compliance with natural justice.
