Gujarat High Court held that if the company has ceased to exist as a result of the approved scheme of amalgamation then in that case, the jurisdictional notice issued in its name would be fundamentally illegal and without jurisdiction.
HC set aside the assessment order and held a proper opportunity must be given to the Assessee whenever a Show cause notice or an assessment order is issued and further commented that it is very difficult to file a reply to the Show Cause Notice within 12 hours.
HC directed Revenue Authority to release goods on conditions that assessee deposits a certain amount of penalty towards tax in lieu of confiscation of conveyance and furnish bank guarantee in lieu of confiscation of goods.
Gujarat High Court held that order cancelling GST registration passed on the basis of very vague and cryptic show cause notice is unsustainable in law and liable to be set aside.
The Gujarat High Court dismissed the writ petition filed by Stallion Energy Private Limited challenging provisions under Section 73(9) r.w.s 78 and 107 of Gujarat Goods and Services Tax Act, 2017. This significant case explores taxation proceedings and refund claims.
Explore the Jitendrakumar Ramjibhai Detroja Vs State of Gujarat case where Gujarat High Court grants anticipatory bail to a public servant arrested under Prevention of Corruption Act, highlighting no need for custodial interrogation.
Gujarat High Court held that show cause notice proposing cancellation of GST registration without specifying reasons for cancellation is cryptic and deserved to be quashed.
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.
