The Gujarat High Court held that arrest under Section 69 of the CGST Act was valid as the petitioner had been supplied with the “reasons to believe” and grounds of arrest. The Court ruled that verbatim signed copies were not mandatory.
The Court held that the petitioner had no connection with the entities or individuals from whose devices the disputed material was recovered. The reassessment notices were set aside for lack of nexus.
The Court held that a document dated 2017 could not reasonably be linked to a land transaction executed in 2021 without supporting evidence. The absence of a live nexus rendered the reassessment invalid.
The Gujarat High Court set aside reassessment proceedings after finding that the Income Tax Department relied on an undated and uninvestigated complaint. The Court held that reopening based on conjectures and unsupported material could not be sustained.
The Gujarat High Court held that authorities cannot pass adverse GST orders without complying with the mandatory hearing requirement under Section 75(4). The Court ruled that even if the assessee opts against personal hearing, principles of natural justice must still be followed.
Gujarat High Court held that reassessment proceedings based on loose papers referring to non-agricultural land could not justify reopening where assessee had sold agricultural land. Court ruled that alleged escapement of income was based only on hypothesis and conjecture.
Gujarat High Court upheld confiscation proceedings under Section 130 after noting that goods were transported without an e-way bill and penalty had been voluntarily paid without protest.
Gujarat HC held that reassessment under Sections 147 and 148 was valid where Assessing Officer received fresh investigation material alleging accommodation entries. Court observed that prima facie tangible material is sufficient at reopening stage.
The Gujarat High Court held that a GST cancellation notice lacking material particulars cannot sustain cancellation proceedings. The Court restored the registration after finding both the notice and cancellation order vague and non-speaking.
The Gujarat High Court directed the State Government to reconsider retrospective electricity duty exemption for a charitable trust engaged in hospitals and social services. The Court also restrained recovery of past electricity duty until a decision is taken.
