Gujarat High Court held that when AO has reason to believe and have prima facie material for commencement of re-assessment proceedings, sufficiency/ correctness of the material is not a thing to be considered. Reopening justified.
Gujarat High Court held that as the bonded period is expired, the importer is liable to pay the customs duty. Importer cannot re-export the goods under section 69 without payment of the customs duty.
Graziano Transmission India Private Limited Vs State of Gujarat (Gujarat High Court) Section 75(4) of the CGST Act, 2017 provides that an opportunity of hearing is to be provided where a request is received in writing from the person chargeable with tax or penalty or where any adverse decision is contemplated against such person. The […]
Interim relief in terms of deposit of fine in lieu of confiscation of vehicle being Rs. 2,50,062/- with penalty of Rs. 5,00,124/- under Section 129(1a) which included 200% of the tax amount and bond value against the release of the goods to the tune of Rs. 13,89,224/- as per GST MOV-10 should be furnished by assessee for release of the goods detained/ seized under that Section and no coercive steps or further order under Section 130 should be passed
Gujarat High Court held that it is settled legal position that the directions given by the higher authority is binding upon the lower authority and therefore, such directions cannot be ignored on any count.
Writ petition was allowed against the order for cancellation of registration solely on the ground of violation of the principles of natural justice as assessee had approached the appellate Court putting forth the reasons of the negligence of the accountant and passing away of some of the persons.
The issue concerns the year 2019-2020. There was a mismatch between GSTR 3B and GSTR 2A. This was due to non filing of the returns by the suppliers of the goods. He purchased the goods during the period of 2019-20 from various suppliers to be used in its projects and the suppliers issued invoices bearing GGST and CGST Act. He made payments through the bank of those invoices.
HC held that SCN and order for cancellation of GST Registration is not sustainable on the grounds that the order was passed without any personal hearing and thus, cryptic in nature. Further directed the Revenue Department to restore the GST registration of assessee.
Mehta Enterprise Vs State of Gujarat (Gujarat High Court) As there has been an order of confiscation, learned advocate Mr. D.K.Puj, learned advocate requires this to be withdrawn. According to him, he will have an opportunity to then take a legal recourse which he wants to explore. Matter is being disposed of without entering into […]
HC held that SCN that does not contain reason to justify cancellation of registration therefore, is violative of principles of natural justice and needs to be quashed.
