The High Court set aside a tax demand issued under Section 156 because it was not based on any assessment or reassessment order. The ruling held that a demand notice cannot exist without a prior order determining tax liability.
Gujarat High Court quashed reassessment proceedings after finding that deduction claim under section 35(2AB) had already been examined during original scrutiny assessment. Reopening based on same material was held to be a change of opinion and therefore invalid.
The court refused to convert a GST order from Section 74 to Section 73 because the taxpayer failed to produce supporting documents. The ruling emphasized that absence of records prevents reclassification of proceedings.
The Gujarat High Court directed refund of IGST paid under Entry No.10 of Notification 10/2017 after it was declared ultra vires the IGST Act. The refund was ordered with statutory interest within four weeks.
The Gujarat High Court granted bail after observing that the accused’s role was mainly related to compliance activities and he did not appear to be a major participant in the alleged GST fraud.
The High Court held that refund of IGST paid on ocean freight cannot be rejected as time-barred when the levy itself has been declared unconstitutional. Authorities were directed to grant refund with interest.
The Court observed that show cause notices had clearly provided opportunities for personal hearing and submission of documents. It directed payment of costs after finding the allegation of denial of natural justice to be false.
The High Court flagged serious flaws in a GST adjudication order that cited non-existent and unrelated judgments. It indicated the need for safeguards to prevent blind reliance on incorrect legal precedents.
The Gujarat High Court held that when exported goods qualify as zero-rated supply and no tax is payable, penalty under Section 129 for E-way bill expiry is unsustainable. Refund of ₹18 lakh was directed.
The High Court quashed a Section 148 notice issued after the surviving limitation period, holding it time-barred under Supreme Court rulings in Ashish Agarwal and Rajeev Bansal.
