Gujarat High Court held that it is settled legal position that authority cannot issue show cause notice after a period of three years for assessment/ export period. Accordingly, notice cannot be issued beyond the period of 3 years of payment of the duty drawback.
Gujarat High Court held that order of cancellation of GST Registration passed without determination of the amount which is to be paid by the petitioner-assessee is unsustainable and liable to be quashed.
Gujarat High Court held that interest under section 234B(2A) of the Income Tax Act is payable only on the balance additional tax payable after allowing credit of prepaid tax.
HC held that reasons should be stated in seizure memo, order of provisional release and order of extension of time period under Customs Act.
GST Registration Cancellation order is not only non-speaking but also cryptic in nature, which entails penal and pecuniary consequences and Revenue Department ought to have referred to contents of SCN and have followed principles of natural justice.
Gujarat High Court held that looking at the kind of quantum of gold smuggled in India, it is impossible to accept that petitioner has no financial capacity. Accordingly, pre-deposit mandatory under section 129E of the Customs Act for further proceedings.
Shree Siddhi Foods Vs ACIT (Gujarat High Court) In this case request of adjournment for seven days was not acceded to by explicit order. Thereafter, when the order was passed under Section 148A(d) on 31.3.2022, he was oblivious of the reply which was tendered by the petitioner-assessee. This practice of not responding to the request […]
Gujarat High court held that the dues in the nature of sales tax or VAT payable by the original owner cannot claim priority over the dues of the secured creditor.
Held that, assessment proceedings suffer from serious procedural errors in absence of a proper SCN, where there were serious discrepancies in the proceedings. Thus, entire proceedings are vitiated.
HC quashed and set aside SCN and consequential GST registration cancellation order on ground of violation of principles of natural justice as no reasonable opportunity of hearing was given to assessee.
