Gujarat High Court held that recovery of interest amount which became due u/s. 50(1) of the CGST Act can be done only after issuance of intimation in Form GST DRC-01D. Accordingly, order quashed with direction to department to initiate proceedings by issuance of notice in Form GST DRC-01D.
The Court held that late audit by the state-appointed Sub-auditor justified condonation of delay in filing the return. It found that the authority failed to consider mandatory guidelines requiring examination of audit-related delays. The impugned orders were quashed and fresh return filing was permitted.
The Gujarat High Court allowed a chemical manufacturer’s refund claim of unutilized ITC under Rule 89, affirming SEZ units can claim refunds even when supplied via ISD. Prior precedent in Britannia Industries guided the decision.
Court emphasizes procedural compliance in PAN usage, quashing notice and order issued under surrendered PAN and ensuring proper reassessment steps.
Input Tax Credit (ITC) availed on insurance premiums for stock, plant & machinery, and business premises (under a Standard Fire and Special Perils Policy) could not be denied by treating it as “motor vehicle insurance
Gujarat High Court held that reassessment on the basis of information made available on Insight Portal without verification of information by jurisdictional Assessing Officer is invalid in law. Accordingly, writ disposed of.
The Court allowed the Liquidator to conduct a new sale incorporating prior judicial conditions on title verification and occupation. The auction will proceed with the revised upset price and mandatory disclosures.
The Court held that GST registration cannot be cancelled merely for non-filing of returns if the taxpayer has fully paid the tax, interest, and late fees. Authorities must permit return filing and revoke cancellation upon compliance.
The court held that a two-day delay caused by an online portal glitch could not justify rejection under a VAT Amnesty Scheme. The delay was condoned, and the rejection order was quashed.
Gujarat High Court held that crude palm kernel oil edible grade eligible for exemption in terms of entry 33A/57 of exemption notification. Accordingly, show cause notice is quashed and set aside.
