Court emphasizes procedural compliance in PAN usage, quashing notice and order issued under surrendered PAN and ensuring proper reassessment steps.
Input Tax Credit (ITC) availed on insurance premiums for stock, plant & machinery, and business premises (under a Standard Fire and Special Perils Policy) could not be denied by treating it as “motor vehicle insurance
Gujarat High Court held that reassessment on the basis of information made available on Insight Portal without verification of information by jurisdictional Assessing Officer is invalid in law. Accordingly, writ disposed of.
The Court allowed the Liquidator to conduct a new sale incorporating prior judicial conditions on title verification and occupation. The auction will proceed with the revised upset price and mandatory disclosures.
The Court held that GST registration cannot be cancelled merely for non-filing of returns if the taxpayer has fully paid the tax, interest, and late fees. Authorities must permit return filing and revoke cancellation upon compliance.
The court held that a two-day delay caused by an online portal glitch could not justify rejection under a VAT Amnesty Scheme. The delay was condoned, and the rejection order was quashed.
Gujarat High Court held that crude palm kernel oil edible grade eligible for exemption in terms of entry 33A/57 of exemption notification. Accordingly, show cause notice is quashed and set aside.
The Gujarat High Court held that a notice issued under Section 148A(b) was procedurally flawed as it functioned as a Section 148A(a) inquiry. The notice, order under Section 148A(d), and subsequent notice under Section 148 were quashed.
Gujarat High Court held that detention order is liable to be quashed and set aside since department failed to issue notice as required under section 129(3) of the GST Act. Accordingly, writ is disposed of.
The Gujarat High Court restrained the Assessing Officer from passing a final order under Section 148, citing non-compliance with the preliminary verification requirements under the Scheme framed under Section 135A.
