The petitioner asserts that the draft assessment order, a prerequisite under Section 144B(xxi), was not provided, depriving them of the opportunity to contest and resulting in a substantial demand.
Gujarat High Court issues notice on challenge to the second extension of GST notice time limit by New India Acid Baroda Pvt. Ltd. for alleged S. 168A violation in 2023.
Gujarat High Court rejects Hitendra Shah’s pre-arrest bail plea in the GST input tax credit scam involving false documents. Serious economic offense charges stand.
Nestle India gets interim relief from Rajasthan High Court as it challenges GST show cause notice. Detailed analysis, arguments, and court order explained.
While issuing a cryptic show cause notice, the authorities had violated the principles of natural justice. As from the impugned order as well as the show cause notice, the reasons for cancellation of GST registration were not decipherable therefrom, therefore, the show cause notice and the impugned order were quashed and set aside.
Since assessee was not having any evidence even to prove the said fact that he had made the payment towards installment of loan for the muddamal vehicle, the Magistrate had to verify the aspect of ownership of the muddamal vehicle after conducting inquiry and should handover the custody of the muddamal vehicle at the end of the trial if assessee was able to prove his better title and possession over respondent without being influenced by any of the observations made by Revisional Court in Criminal Revision Application.
SRSS Agro Pvt. Ltd. Vs Union of India: Gujarat High Court to examine validity of Notification No. 09/2023-Central Tax extending period for proceedings initiated by Revenue Department
Gujarat High Court held that criminal proceedings in case of Central Excise Duty evasion quashed as there is no legally enforceable debt on the date of issuance of cheques.
Gujarat High Court’s landmark judgment in M Group vs Assistant Commissioner and its implications on GST appeal time limits. Learn how the 52nd GST Council recommendations influence filing appeals. Get expert insights on natural justice, condonation of delay, and the evolving GST landscape
High court took note of an advisory issued by the respondents wrongly stating the cancellation of registration. In response, the respondents are restrained from issuing such advisories that could mislead stakeholders.
