Gujarat High Court had recently, while deciding upon an application filed under section 439 of the Code of Criminal Procedure, granted bail to a GST accused for fraudulently availing input tax credit worth Rs 10.71 crores, in respect of fiction transactions amounting to Rs 59.55 cores as the department already had sufficient time to investigate their claim and to gather evidence, which they had alleged were in connection with fraudulent claim of Input Tax Credit and alleged evasion.
Parimal Textiles Vs Union of India (Gujarat High Court) This order in original the petitioners have challenged in the present petition mainly on the ground that the department did not take any steps for adjudication for nearly 17 years. After that without ensuring that the notices were served, department proceeded exparte against the petitioners and […]
It is settled law that inordinate delay (17 Years in this case) in adjudication results into denial of principles of natural justice and such violation cannot be overlooked by any authority.
Gujarat High Court held that the activity of dairy business cannot be construed as agricultural activity under Section 36 of the Income Tax Act, 1961.
Gujarat High Court held that the expression or word sufficient cause’ occurring in section 5 of Limitation Act, 1963, cannot be construed in a static form. Delay in filing of an appeal on account of rectification application and Lockdown duly condoned.
The act on the part of the respondents of keeping the impugned show cause notices in call book for unduly long period, without disclosing any reason for delay is arbitrary in exercise of powers and is also in violation of provisions of Section 11A of the Customs Act. It would in our opinion vitiate the entire proceedings.
Himadri Kandarp Mehta L/H of Late Kandarp Yashashvibhai Vs ITO (Gujarat High Court) Law is well settled that unless the heirs and legal representatives of the deceased assessee could be said to have been submitted to the jurisdiction of the assessing officer and have participated in the assessment or re-assessment proceedings, notice to the dead […]
Honble Gujarat High Court held that the date of filing of the application by the petitioner on common portal would be liable to be treated as date of filing claim for refund to the satisfaction of requirement of Section 54 of the CGST Act and Rule 89 of the CGST Rules. The procedure evolved in Circular dated 15.11.2017 cannot operate as delimiting condition on the applicability of statutory provisions.
Vikrant Anthony Joseph Vs ITO (Gujarat High Court) Law is well settled that unless the heirs and legal representatives of the deceased assessee could be said to have been submitted to the jurisdiction of the assessing officer and have participated in the assessment or re-assessment proceedings, notice to the dead assessee and commencement of assessment […]
Messrs Tanay Creation Through Prop. Tanay Mahavir Shah Vs State of Gujarat (Gujarat High Court) The petitioner put the case before the Hon’ble Court that no opportunity was given before passing the order under section 129 and 130. The notices were served upon the truck driver instead of owner of the goods or owner of […]
