Gujarat High Court rules in favor of Gujarat State Police Housing Corp, allowing a GST refund despite exceeding the two-year statutory time limit under CGST Act.
Gujarat High Court quashes ITAT order in PCIT Vs Ashokji Thakor, restoring AO and CIT(A) decisions on unexplained investments due to non-cooperation by assessee.
Gujarat High Court sets aside reassessment notice under Section 148 issued to Khushboo Anand Bhayani for F&O trading profits, citing lack of independent verification.
Assessee challenged the order of cancellation of registration on the ground of not providing an opportunity of hearing as well as such order was passed without assigning any reason for cancellation of the registration of assessee.
Gujarat High Court held that reopening of assessment is based on change of opinion since exact entry which was already scrutinised and accepted by department during scrutiny assessment. Accordingly, re-opening u/s. 148 is liable to be quashed.
This amount of tax had been deposited by assessee from its own pockets and the GST on the amount of notice pay recovery was deposited by assessee as and when such recovery was made.
Gujarat High Court grants bail to Harsh Vinodbhai Patel in GST fraud case involving ₹22 crore input tax credit. Court cites completed investigation as key factor.
Gujarat High Court quashes FIR against KGN Enterprises in alleged bogus billing and ITC claim case, citing ongoing tribunal proceedings and lack of evidence.
Assessee clarified that Form ST-3 was incorrect as some of the invoices inadvertently remained unaccounted for the said period and the correct amount of credit was carried forward in Form TRAN-1.
Gujarat High Court quashes ₹1.63 Cr GST demand, ruling SEZ to DTA supply as import. Proper adjudication required for tax assessment. Read case details.