The Gujarat High Court quashed a faceless assessment order totaling Rs. 3.87 crore after finding the Assessing Officer failed to consider the assessee’s timely reply, violating principles of natural justice.
Gujarat High Court held that non-granting of personal hearing in spite of being requested is clear violation and breach of principles of natural justice. Accordingly, order quashed and remanded to AO for fresh de novo order.
Gujarat High Court held that order passed in GST MOV-11 is appealable before appellate authority as per provision of section 107 of the Central Goods and Services Tax Act [GST Act]. Accordingly, petitioner not entertained in view of the alternative efficacious remedy available to the petitioner.
Gujarat High Court held that delay in filing of Income Tax Return due to technical glitches is duly condonable. Accordingly, order quashed and remanded back with direction to file return claiming deduction u/s. 80P of the Income Tax Act.
Gujarat High Court held that non-filing of Income Tax Return as ignorant about deduction of TDS on account of land acquisition reasonable. Accordingly, delay condoned and petitioner allowed the file the income tax return of the relevant year.
Court held that assignment of leasehold rights amounts to transfer of immovable property and not supply of service, thereby exempting it from GST liability.
Penalty of Rs. 25.53 Cr. on Hindustan Coca-Cola was quashed as assessee had not collected any amount by way of sales tax during the exemption period, and the Revenue’s assumption of implicit tax collection was unsustainable.
The Gujarat High Court granted bail to a partner of Universal Enterprises accused of GST evasion. The court noted substantial investigation was over and imposed conditions for release.
The Gujarat High Court held that importers under the EPCG Scheme are entitled to IGST refunds for imports made between July and October 2017, following the Prince Spintex ruling.
Gujarat HC ruled that NCLT Delhi lacked authority to transfer matters from Ahmedabad to Mumbai under Rule 16 of NCLT Rules, 2016, terming such administrative transfers beyond territorial limits as illegal.
