The Gujarat High Court held that a notice issued under Section 148A(b) was procedurally flawed as it functioned as a Section 148A(a) inquiry. The notice, order under Section 148A(d), and subsequent notice under Section 148 were quashed.
Gujarat High Court held that detention order is liable to be quashed and set aside since department failed to issue notice as required under section 129(3) of the GST Act. Accordingly, writ is disposed of.
The Gujarat High Court restrained the Assessing Officer from passing a final order under Section 148, citing non-compliance with the preliminary verification requirements under the Scheme framed under Section 135A.
The authority’s rejection was held unsustainable because it relied on an incorrect interpretation of the circular governing delayed Form 10B filings. The Court granted relief to the petitioner.
Gujarat High Court held that interest under section 50 of the GST Act cannot be levied from the date of deposit of the amount in electronic cash ledger till the time the return in Form GSTR3B is submitted. Accordingly, petition is allowed.
Gujarat High Court upheld the deletion of a Section 271D penalty, ruling that the assessment order did not record satisfaction for initiating proceedings. No substantial question of law was found, and the appeal was dismissed.
The Court ruled that cotton seed oil cake remains exempt when used as cattle feed, even if sold through traders. Taxability depends on end use, not the supply route.
The Court held that interest and related receipts must be treated as business income, not income from other sources. The Tribunal’s order was upheld as no substantial question of law arose.
Gujarat High Court rules that reopening assessments using information from third parties without direct evidence linking the taxpayer is invalid, quashing Section 148 notices.
HC quashed an appellate order rejecting a GST appeal as time-barred, holding appeal was filed within limitation because order was communicated late due to a portal glitch.
