Non-service of notice and denial of hearing before adjudication under Section 73 violates Section 75(4) and the principles of natural justice, therefore, the demand order passed ex parte under Section 73 in such circumstances was unsustainable and liable to be set aside.
Gujarat High Court held that reopening of assessment based on direction of CIT(A) cannot be sustained since the period of limitation prescribed under section 149(1) of the Income Tax Act has expired. Accordingly, reassessment notice u/s. 148 quashed and petition is allowed.
Gujarat High Court ruled that the time taken to process a GST refund application until a deficiency memo is issued must be excluded from the two-year limitation period under Section 54.
The Gujarat High Court quashed a VAT Tribunal order, restoring an appeal and remanding the matter for fresh consideration because the Tribunal failed to address all specific grounds raised by the petitioner.
Gujarat High Court ruled that reassessment under Section 148 issued after the permissible time period is invalid, quashing the notice and allowing the writ petition.
Gujarat High Court held that reversing the order sanctioning refund not justified since evidences placed on records are not considered and further petitioner has duly complied with provisions of rule 89(2)(c) of the GST Rules. Accordingly, petition is allowed and order is quashed.
The Court held that refund delays due to system errors cannot deny exporters interest under Section 56 of the GST Act, directing payment within 12 weeks.
The Gujarat High Court has granted leave to appeal a trial court’s acquittal in a ₹6 lakh cheque bounce case, citing a prima facie failure to properly appreciate evidence presented by the complainant.
Gujarat High Court held that rejection of declaration in Form No. 1 under DTVSV Scheme, 2024 since manual appeal is filed by NRI petitioner is not justifiable. Accordingly, communication rejecting declaration in From N0. 1 quashed and set aside.
Gujarat High Court held that reassessment under section 148 of the Income Tax Act is liable to be quashed since income earned in NRE Account is exempt under section 10(4)(ii) of the Act and hence there is no question of escapement of income.
