Gujarat High Court holds refund claims maintainable for interest paid under protest on wrongly demanded GST for assignment of leasehold rights, quashing mechanical rejection via RFD-03.
Gujarat High Court held that notice under section 148A(b) cannot be issued for verification on the part of the Assessing Officer. Such verification is to be conducted u/s. 148A(a) prior to issuance of notice. Thus, order passed thereon is liable to be quashed and set aside.
The Court held that findings of the appellate authorities clearly established the assessee’s role as a developer. With concurrent factual findings, the appeal was rejected for lack of any substantial legal question.
The issue was whether a search-based assessment could be completed within 12 months after a Supreme Court ruling. The Court held that only the 60-day extended period under section 153B applied, rendering the assessment time-barred.
The High Court set aside reassessment orders holding that non-issuance of a mandatory draft assessment order under Section 144C invalidated the proceedings. It ruled that Section 263 remand does not override statutory safeguards.
High Court set aside reassessment proceedings after finding that the notice was based only on existing records, with no new material to justify reopening of the completed scrutiny assessment.
The Court held that post-amalgamation, the transferor company cannot claim GST refunds. Unutilised ITC must move only through the statutory transfer mechanism, not by refund.
The court upheld dismissal of a GST appeal filed well beyond the permissible condonation period. It ruled that neither appellate authorities nor writ courts can extend limitation beyond what the statute allows.
Gujarat High Court held that amendment/ rectification of inadvertent error in GST returns [Form GSTR-1 and GSTR-3B] is permissible if no loss to revenue would be caused. Accordingly, petition is allowed and returns are permitted to be amended.
The court held that bank account attachment under GST cannot continue beyond one year without renewal. Failure to issue a fresh order rendered the attachment illegal.
