Gujarat High Court held that order cancelling GST registration passed on the basis of very vague and cryptic show cause notice is unsustainable in law and liable to be set aside.
The Gujarat High Court dismissed the writ petition filed by Stallion Energy Private Limited challenging provisions under Section 73(9) r.w.s 78 and 107 of Gujarat Goods and Services Tax Act, 2017. This significant case explores taxation proceedings and refund claims.
Explore the Jitendrakumar Ramjibhai Detroja Vs State of Gujarat case where Gujarat High Court grants anticipatory bail to a public servant arrested under Prevention of Corruption Act, highlighting no need for custodial interrogation.
Gujarat High Court held that show cause notice proposing cancellation of GST registration without specifying reasons for cancellation is cryptic and deserved to be quashed.
Gujarat High Court held that merely because the petitioner inadvertently paid Rs.2000/- less towards principal outstanding amount of tax, it cannot be denied the benefit of ‘Vera Samadhan Yojna, 2019’.
Gujarat High Court directed the petitioner to furnish their reply as second show cause notice already issued by the department containing the reasons for cancellation of GST registration.
Gujarat High Court ruling empowers GST authorities to investigate SEZ units, asserting jurisdiction and penalizing non-cooperation. RHC Global’s challenge dismissed, highlighting lawful enforcement against evasion in SEZs.
HC set aside cryptic, unreasoned, and unpalatable GST registration cancellation order and show cause notice and restored registration of certificate and directed GST authorities to permit petitioner to file GST returns.
In the case of Radhe Packaging vs. Union of India, heard by the Gujarat High Court, the court directed the assessee to approach the Revenue Department to avail the benefit of a special procedure for the revocation of their cancelled Goods and Services Tax (GST) registration.
Gujarat High Court held that in case reopening of assessment based on material which satisfied to harbour reasons to believe that there was escapement of income, then, such reopening of assessment is justifiable.
