Gujarat High Court held that AO couldn’t assume jurisdiction to reopen assessment, without forming independent opinion, solely and mechanically relying upon the information received from the other sources. Accordingly, reopening u/s. 148 quashed.
Gujarat HC sets aside faceless assessment order due to lack of personal hearing via video conference, directing a fresh order in compliance with natural justice.
Held that these two petitions are also remanded back to the Competition Commission of India for determination/ decision in accordance with the decision of the Hon’ble Delhi High Court rendered on 29.01.2024 in the aforesaid case.
Gujarat High Court quashes cryptic GST cancellation order against Shreeji Rubtech Pvt. Ltd., remanding the case for fresh examination with detailed reasoning.
Gujarat High Court hears challenge to Section 16(2)(c) of GST Act, granting interim relief against coercive actions until the petition is resolved.
Gujarat High Court held that service provided by the subsidiary company to its parent company in independent capacity doesn’t fall within the category of ‘intermediary service’ under section 2(13) of Integrated Goods and Services Tax Act, 2017 [IGST Act].
Gujarat High Court rules GST is applicable on concession fees for duty-free shops, allowing input tax credit refunds due to zero-rated supply classification.
Gujarat High Court rules on GST refunds under Inverted Duty Structure, affirming claims based on amended formula for applications within the prescribed period.
The Gujarat HC directs authorities to re-evaluate Kashi Exports’ GST refund claim as per CBIC’s 2023 circular on adjusted total turnover calculation for exporters.
Gujarat HC rules no GST on transfer of leasehold rights as it constitutes immovable property transfer; ITC inapplicable. Key relief for taxpayers.
