Gujarat High Court invalidates reassessment notice, citing department’s failure to issue fresh 148A(b) notice post-faceless transition as per Supreme Court.
Gujarat High Court rules companies can claim a refund of unutilized compensation cess on coal used for exported goods, even with IGST payment.
Gujarat High Court held that not providing seven days time for filing of reply against notice in Form GST MOV-07 and passing of the impugned order u/s. 129(3) of the CGST Act amounts to flagrant breach of principles of natural justice. Accordingly, writ allowed.
Gujarat High Court rules on Rule 86A, stating ITC blocking needs recorded reasons and communication. Voluntary payments cannot be retained without final assessment.
Gujarat High Court rules amendment to GST Rule 89(5) for inverted duty structure refunds is retrospective, quashing restrictive CBIC circular.
Gujarat High Court dismisses Nitrex Chemicals’ petition for compensation cess refund on exports, affirming the two-year limitation period under Section 54 of the GST Act.
Gujarat High Court rules against denying ITC refund for inverted duty structure based on application filing date. Circulars cannot retrospectively override statutory rights or create artificial classes.
Gujarat High Court held that departmental officers who issued summons or arrest memo are not required to be cross-examined by the petitioner. Accordingly, non-granting cross-examination to that extent is justifiable.
Gujarat High Court held that in view of the retrospective amendment u/s. 112(1)(c)(iii) of the Income Tax Act the assessee is eligible to pay tax at lower rate @10% instead of 20% on sale of unlisted share even in absence of filing the claim by way of revised return.
Gujarat High Court confirms GST ITC reversal for R V Enterprises due to non-genuine supplier and unpaid tax, quashing penalty over procedural lapse.
