Gujarat HC held that reassessment notices for AYs 2013–14 to 2017–18 issued after Supreme Court’s Ashish Agarwal ruling were beyond surviving time under Section 149. Approval under Section 151 upheld, but notices invalid.
Gujarat High Court upholds deletion of ₹11.57 crore addition, ruling that repayment of loan within the same financial year proves its genuineness.
Transfer or assignment of leasehold rights of industrial plots did not amount to a taxable supply under the Goods and Services Tax Act, 2017 as per provisions of Section 7(1)(a) read with Schedule II and Schedule III.
Gujarat High Court held that since petitioner has generated Part-A of the E-Way Bill covering all the transport related details, the benefit of the Circular No.64/38/2018-GST is required to be given, hence the penalty amount is reduced.
Gujarat High Court quashed a GSTIN cancellation, finding a departmental error where wrong registration number was canceled, and ordered its immediate reinstatement.
The Gujarat High Court reduced a significant GST penalty to ₹25,000, ruling that a mere technical lapse like not generating Part-B of an e-way bill is not a major offense.
Gujarat High Court quashes GST confiscation order against Lakshay Logistics, citing lack of mandatory notice to the transporter before seizing vehicle and goods.
The predicate FIRs alleged that Langa induced individuals including businessman Pranay Shah and land broker Janak Thakore by projecting political and media influence to extort significant amounts of money.
The Gujarat High Court ruled that a show-cause notice issued without granting reasonable time to respond to audit queries violates natural justice and is not valid.
The Gujarat High Court has granted bail to Sunil Hiralal Mandowara in a GST fraud case. The court cited the completion of the investigation and the accused’s 8-month incarceration.
