SE Forge Limited Vs Union of India (Gujarat High Court) The Gujarat High Court in M/S SE Forge Limited Vs. Union of India [Special Application No.16056 of 2022 decided on 03.02.2023] held that a SEZ Unit, is entitled to claim the refund of IGST credit lying unutilized in the Electronic Credit Ledger. FACTS M/S SE […]
Gujarat HC quashes CGST appeal on refund denial. Orders fresh consideration by Appellate Authority. Apex Formulations Pvt Ltd. vs Union of India.
Gujarat High Court held that issuance of notice for reassessment under section 148 of the Income Tax Act beyond the period of six years from the end of the relevant assessment year is barred by limitation.
Gujarat High Court held that as per provisions of section 276-C prosecution can be launched only if there is willful admits to evade any tax, penalty or interest chargeable or imposable under the Income Tax Act. Prosecution in absence of willful admits is unsustainable
Gujarat High Court dismissed the petition as being prematured. It is directed to dispose the objections raised by petitioner by the concerned authority.
Gujarat High Court allows Apex Formulations Pvt Ltd’s petition challenging CGST appeal on refund denial. Remands to Appellate Authority for fresh consideration.
Badal Bhupatrai Shah Vs. State of Gujarat (Gujarat High Court) The Hon’ble High Court of Gujarat allows anticipatory bail application, accepting the contention that: (i) directors of the company cannot be prosecuted in absence of a statutory provision; (ii) company has been wound up under section 433 and 434 of the companies act and hence, […]
HC held that, when the deposit within the stipulated time period was made, technical glitch being the reason for the non-functioning of the bank’s software would not hold the assessee liable or accountable for non-payment.
Gujarat High Court held that in case there is any doubt with regard to export of goods, then, Customs Authority needs to take up the issue and not GST Authority.
Gujarat High Court held that impugned order cancelling the registration traveling beyond the scope of show cause notice is untenable in law.
