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.
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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.
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Since reasons recorded by AO to form prima facie conclusion that there was likelihood of any gain on account of revenue expenses incurred by assessee was also without any basis in the absence of any fresh tangible material available with the respondent AO as the fact remained that assessee had unrealized gain and unrealized loss which was not claimed and duly reflected in the computation income as assessee had claimed only bank charges expenditure for hedging of foreign currency.
After pronouncement of the Judgment of this Court, the petitioner stopped paying IGST on ocean freight in respect of the CIF contracts and also claimed the refund of the IGST already paid on the ocean freight on the basis of the said Judgment.
Gujarat High Court quashes reassessment notice under Section 148 issued to Adani Wilmar’s amalgamated entity, citing legal precedents on corporate non-existence.
