The High Court upheld the tribunal’s decision, emphasizing that statements of pancha witnesses and co-notices cannot be relied upon without allowing cross-examination, ensuring fair adjudication under the Central Excise Act.
The Gujarat High Court ruled that GST confiscation under Section 130 cannot precede the full procedure under Section 129, emphasizing statutory compliance in transit seizures.
Gujarat High Court held that reopening of assessment under section 148 of the Income Tax Act is liable to be quashed since name of the petitioner is not appearing in any of the information and documents which were found during course of search. According, petition is allowed.
Court considered whether admissions made by seller in settlement proceedings could affect purchaser’s depreciation claim. It held that such admissions do not undermine depreciation claimed on a bona fide slump sale.
The Gujarat High Court upheld a Section 148 notice issued by the JAO during search and seizure under Section 132, ruling that faceless automated allocation is not mandatory in such cases.
The Court held that Section 148 notices issued after 1 April 2021 under TOLA for AY 2015-16 were invalid since the statutory completion period had expired and Section 148A procedure was not followed.
The court ruled that settlement applications filed between 01.02.2021 and 31.03.2021 remain valid since the Finance Act, 2021 took effect only on 01.04.2021, preserving vested rights during the interregnum
The Court dismissed the appeal because the issue had already been decided in an earlier judgment. It held that the previous ruling granting exemption remained binding and unchanged.
Gujarat High Court held that reopening assessment beyond four years is invalid when all material facts were disclosed. Depreciation claims on Slump Sale assets remain intact.
The Court examined whether rectified refund applications filed after deficiency memos remained within the two-year limit. It held that the authority acted as per prevailing rules and the claim was time-barred.
