The Gujarat High Court held that information seized from a third party without a direct nexus to the petitioners cannot sustain a Section 153C notice. The AO’s action was quashed.
The Court set aside the Tribunal’s order after holding that additional Form F declarations worth over ₹15 crore must be considered. It directed authorities to verify the forms and determine tax liability accordingly.
The court issued notice on a petition challenging GST demand raised for Input Tax Credit distribution among branches, citing misinterpretation of GST provisions.
The Gujarat High Court held a notice issued under section 148 of the Income Tax Act invalid as it was issued beyond the permissible “surviving time” defined by the Supreme Court.
Gujarat High Court held that the refund of unutilised Input Tax Credit of Compensation Cess is admissible even if the goods are exported on payment of Integrated Goods and Services Tax [IGST]. Accordingly, the present petition is allowed and refund is granted.
Gujarat High Court held that reopening of assessment under section 148 of the Income Tax Act is mere change of opinion since there is no failure on part of assessee as to full and true disclosure. Accordingly, reassessment is liable to be quashed and set aside.
The Court held that the first refund application filed in 2018 stopped the limitation period and that subsequent filings after deficiency memos were a continuation, making the refund claim timely.
The Court accepted a previously rejected Form F worth ₹6.29 crore after verifying its authenticity. It held that genuine branch transfer claims cannot be denied solely for delayed production.
Gujarat High Court held that recommendation of name of Chartered Accountant from the Register of Member based on disciplinary committee report quashed as report was merely a cut-paste job without any independent finding.
High Court quashed a GST adjudication order where authority failed to consider petitioner’s explanation regarding alleged differences between GSTR-3B and GSTR-2A, remanding matter for fresh hearing.
