Most of my judgements are getting sufficient views. Surely sometimes the analysis may turn out to be not satisfying However addressing the same with a tag that allocation of judgement will be stopped doesnt sound professional
Gujarat High Court directed direct pre-deposit amount to be quantified @ 15% of the tax demand raised by the respondent rather than 15% of the total amount fixed by the Assessing Officer.
Gujarat High Court held that as per CBIC circular dated 23.02.2021 provisionally attached movable property (including bank account) should be released when the taxable person offers any immovable property in lieu of the same.
Choksi Exports Vs Union of India (Gujarat High Court) – IGST refund claim cannot be withheld when ITC towards purchase from risky supplier already been reversed
Virani Metal Industries v. State of Gujarat (Gujarat High Court) The Gujarat High Court in M/S Virani Metal Industries v. State of Gujarat (SCA No.13233 of 2022 decided on 30.11.2022) held that the SCN issued without reasons and vague is bad in law and liable to be set aside. FACTS M/s. Virani Metal Industries (hereinafter […]
Gujarat High Court held that passing of reassessment order, alleging failure of submission of Form-F due to Covid lockdown, without providing an opportunity of hearing is against the principle of natural justice and hence liable to be quashed.
Orson Holdings Company Limited Vs Union of India (Gujarat High Court) 1. At the time of issuance of notice on 7.12.2018 in this petition which is filed under Article 226 of the Constitution of India, this Court has passed the following order: “1. This petition challenges the constitutional validity of rule 138(10) of the Central […]
Siddharth Associates Vs State Tax Officer (Gujarat High Court) 1. The petitioner is before this Court seeking to challenge the action of the respondent authority essentially on two counts firstly, because the order of cancellation of registration is in breach of principle of natural justice being very cryptic and non-reasoned order and secondly, the appellate […]
Gujarat High Court held that order passed cancelling GST registration without mentioning the reason for said cancellation is non-speaking and cryptic in nature.
Gujarat High Court held that reopening of assessment sustainable on failure of true and full disclosure of demanded material on the part of the petitioner.
