Gujarat High Court held that merely because the petitioner inadvertently paid Rs.2000/- less towards principal outstanding amount of tax, it cannot be denied the benefit of ‘Vera Samadhan Yojna, 2019’.
Gujarat High Court directed the petitioner to furnish their reply as second show cause notice already issued by the department containing the reasons for cancellation of GST registration.
Gujarat High Court ruling empowers GST authorities to investigate SEZ units, asserting jurisdiction and penalizing non-cooperation. RHC Global’s challenge dismissed, highlighting lawful enforcement against evasion in SEZs.
HC set aside cryptic, unreasoned, and unpalatable GST registration cancellation order and show cause notice and restored registration of certificate and directed GST authorities to permit petitioner to file GST returns.
In the case of Radhe Packaging vs. Union of India, heard by the Gujarat High Court, the court directed the assessee to approach the Revenue Department to avail the benefit of a special procedure for the revocation of their cancelled Goods and Services Tax (GST) registration.
Gujarat High Court held that in case reopening of assessment based on material which satisfied to harbour reasons to believe that there was escapement of income, then, such reopening of assessment is justifiable.
Sahil Infra Creative Pvt Ltd Vs ITO (Gujarat High Court) The position which unfolds in this case is that the petitioner assesse had filed its objections to the notice for reassessment under section 148 unamended issued to him, however, the Assessing Officer never attended to the objections dated 12.10.2022 and left it undecided. Thereafter, the […]
ITAT held that co-owners showed capital gains of different amount, is not a valid ground for issue of notice under section 148
Gujarat High Court held that employee shall not be called upon to pay the tax himself to the extent to which tax has been deducted by the employer. In nut-shell, department cannot deny the benefit of TDS deducted by employer to the employee even if the TDS is not deposited by employer.
Gujarat High Court held that re-opening sought on the basis of assessment record without any fresh tangible material is unsustainable in law.
