Gujarat HC quashed a Section 148 notice, holding that a seized inquiry register without a live nexus to the assessee cannot justify reassessment.
Gujarat HC quashed Section 148 reassessment as it was issued beyond Section 149 limitation, holding Section 152(3) applies to search-based reassessments.
Gujarat HC held transitional ITC carried under Section 140 cannot be refunded under Section 54(3). Such credit remains available for utilization, not cash refund.
The High Court held that an assessment order passed without issuing a show cause notice detailing the proposed additions violated the principles of natural justice. The matter was remanded for fresh proceedings after issuing a proper notice.
Gujarat High Court ruled that CBDT’s expert assessment of informant rewards is not open to judicial recalculation absent arbitrariness.
The Gujarat High Court held that a scientifically determined warranty provision qualified for consideration under settled legal principles and could not justify reopening. It quashed the reassessment after finding the Assessing Officer ignored the Supreme Court’s ruling and ICDS provisions.
Gujarat High Court held SVLDRS relief unavailable as service tax was not quantified before 30 June 2019. Partial admission during inquiry was insufficient.
Gujarat High Court held rebate is available only on goods actually exported as reflected in shipping bills. Moisture loss without prior declaration cannot increase rebate.
Gujarat High Court upheld deletion of the Section 271D penalty, holding that absence of recorded satisfaction in the assessment order made the penalty unsustainable.
The Court examined whether the dispute involved a classification issue requiring the petitioners to pursue statutory remedies or whether the writ petitions were maintainable.
