High Court declined to stay possession proceedings, holding that the petitioners’ inaction after filing the DRAT appeal disentitled them to discretionary relief.
Gujarat High Court held that Commissioner of Customs doesn’t have jurisdiction to reassess into bond bill of entry in respect of clearances effected from private bonded warehouse. Accordingly, appeal of the revenue is dismissed.
The Gujarat High Court confirmed the Tribunal’s decision to disallow 25% of bogus purchases shown by Vijay Proteins Ltd., but quashed the penalty levied under Section 271(1)(c) of the Income-tax Act.
Non-service of notice and denial of hearing before adjudication under Section 73 violates Section 75(4) and the principles of natural justice, therefore, the demand order passed ex parte under Section 73 in such circumstances was unsustainable and liable to be set aside.
Gujarat High Court held that reopening of assessment based on direction of CIT(A) cannot be sustained since the period of limitation prescribed under section 149(1) of the Income Tax Act has expired. Accordingly, reassessment notice u/s. 148 quashed and petition is allowed.
Gujarat High Court ruled that the time taken to process a GST refund application until a deficiency memo is issued must be excluded from the two-year limitation period under Section 54.
The Gujarat High Court quashed a VAT Tribunal order, restoring an appeal and remanding the matter for fresh consideration because the Tribunal failed to address all specific grounds raised by the petitioner.
Gujarat High Court ruled that reassessment under Section 148 issued after the permissible time period is invalid, quashing the notice and allowing the writ petition.
Gujarat High Court held that reversing the order sanctioning refund not justified since evidences placed on records are not considered and further petitioner has duly complied with provisions of rule 89(2)(c) of the GST Rules. Accordingly, petition is allowed and order is quashed.
The Court held that refund delays due to system errors cannot deny exporters interest under Section 56 of the GST Act, directing payment within 12 weeks.
