The judgment by the Gujarat High Court in this case reiterates the principle that parallel investigations on the same subject by different GST authorities can lead to legal complexities. By ordering the transfer of documents to a single investigating unit, the court ensures a streamlined process, emphasizing the need for coherence in legal proceedings.
Gujarat High Court held that notice issued just two days before expiry of limitation and giving only one day time to provide the defence reply is unjustified as petitioner is not granted reasonable opportunity of being heard.
Gujarat High Court held that mere rendering of services cannot be roped into Fees for Technical Service (FTS) unless the person utilizing the services is able to make use of the technical knowledge etc. Simple rendering of services is not sufficient to qualify as FTS.
Gujarat High Court quashes order rejecting GST refund without reasons in Vodafone Mobile Services Limited vs Union of India case. Learn about the court’s decision and its implications.
Learn about the Gujarat High Court’s decision in Anokhi Realty Private Limited vs ITO, where it quashed an income tax reassessment notice issued to a non-existent entity. Analysis of amalgamation’s impact on tax assessment.
The Gujarat High Court rules on appeal timing related to GSTN, stating that failure to upload the order copy cannot prevent a time-barred appeal.
Gujarat High Court held that benefit under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) duly available as tax was quantified on or before 30.06.2019. In fact, tax liability was duly discharged by the petitioner and communicated to the department vide letter dated 21.05.2019.
Unravel Pravinchandra A Shah Vs Union of India case where a notice issued under Section 148 of Income Tax Act to a deceased person was ruled invalid by Gujarat HC
Gujarat High Court held that rejection of refund claim of unutilized ITC used in making zero-rated supply of goods merely on the ground of technicality unjustified as all the substantive conditions are satisfied.
50 times higher assessment without considering request of petitioner for personal hearing through video conferencing – Gujarat HC quashed Order in case of Margita Infra
