Gujarat High Court held that reopening of assessment under section 148 of the Income Tax Act on mere change of opinion is not permissible in law. Accordingly, petition allowed and reassessment notice quashed.
Where assessee had made supply of the cotton seed oil cake as cattle feed, assessee was entitled to exemption under Serial No.102 of Exemption Notification No.2 of 2017 no matter if the product was supplied to traders or directly to consumers.
Gujarat High Court quashes VAT Tribunal’s pre-deposit order in Laxmi Dye Chem case, restoring revision applications for further proceedings.
Gujarat High Court examines whether certified copy submission in GST appeals is mandatory under amended GST Rules 108 and 109, following RGS Impex’s petition.
Gujarat HC quashes VAT Tribunal’s orders on pre-deposit in THA Vrajlal Tribhovandas case, restoring the revision application under VAT Act without pre-deposit.
Gujarat High Court held that issuance of cryptic notice and order of cancellation of GST registration is also passed without giving any reason by the authorities is unsustainable. Accordingly, order cancelling registration is liable to be quashed.
Gujarat High Court held that denial of benefit of lower rate of tax u/s. 115BAA of the Income Tax Act on technical ground of mere delay in filing of Form 10-IC unjustified as all the other conditions duly satisfied.
GUJ HC rules unfried fryums under HSN 19059040, exempt from GST. Clarifies ‘as is where is’ basis for past transactions. Show cause notice quashed.
Gujarat HC orders IGST refund with 6% interest in R P Exim case, setting a precedent for export-related refunds. Learn about the judgment and its implications.
Gujarat High Court ruled on the refund of IGST for Aim Worldwide Pvt. Ltd., addressing issues with higher duty drawback and circulars affecting zero-rated supplies.
