The High Court upheld the Tribunal’s decision restricting disallowance on alleged bogus purchases to 6 percent. It held that the issue was already settled in the assessee’s own earlier year and raised no substantial question of law.
The High Court held that jewellery seized during a search cannot be retained once tax liability is fully settled under the Vivad Se Vishwas Scheme. Continued detention after issuance of Form-5 was declared illegal.
The Court examined a reassessment initiation where the assessee was given less than 24 hours to respond. Holding this to be contrary to Section 148A(b) and natural justice, the order and notice were quashed.
The High Court held that proceedings under Section 153C cannot stand where the satisfaction note lacks a date and is communicated after an unexplained two-year delay. Strict compliance with statutory requirements was reaffirmed.
The court held that an appeal filed beyond the maximum condonable period under GST law cannot be entertained, and writ jurisdiction cannot be used to override statutory timelines.
Gujarat High Court held that reopening of assessment u/s. 147 of the Income Tax Act solely on the basis of material found by AO of searched person without satisfaction note as prescribed under section 153C is untenable in law.
Gujarat High Court held that the small retail pouches of tobacco leaves sold by petitioner is covered under the category of chewing tobacco and hence classifiable under Tariff Heading No. 2403 9910.
Gujarat High Court held that detaining of bulk liquid cargo of Distillate Oil is liable to be quashed detaining since cloud point is not a significant parameter in as much as other significant parameters are satisfied.
Gujarat High Court held that the duty free import of “Walnut Inshell” against the entry of “Dietary Fibres” in the DFIA license issued under SION Norms E-5 for export Biscuits is permissible. Appeal stands disposed of, accordingly.
Gujarat High Court held that the services received in respect of setting up the captive wind mill plant are eligible for the Cenvat Credit under rule 2(l) of the Cenvat Credit Rules, 2004. Accordingly, the writ petition is allowed.
