Gujarat High Court held that passing of reassessment order, alleging failure of submission of Form-F due to Covid lockdown, without providing an opportunity of hearing is against the principle of natural justice and hence liable to be quashed.
Orson Holdings Company Limited Vs Union of India (Gujarat High Court) 1. At the time of issuance of notice on 7.12.2018 in this petition which is filed under Article 226 of the Constitution of India, this Court has passed the following order: “1. This petition challenges the constitutional validity of rule 138(10) of the Central […]
Siddharth Associates Vs State Tax Officer (Gujarat High Court) 1. The petitioner is before this Court seeking to challenge the action of the respondent authority essentially on two counts firstly, because the order of cancellation of registration is in breach of principle of natural justice being very cryptic and non-reasoned order and secondly, the appellate […]
Gujarat High Court held that order passed cancelling GST registration without mentioning the reason for said cancellation is non-speaking and cryptic in nature.
Gujarat High Court held that reopening of assessment sustainable on failure of true and full disclosure of demanded material on the part of the petitioner.
Gujarat High Court held that order, making the addition of huge amount of tax, interest and penalty, passed in FORM GST DRC-07 without granting opportunity of personal hearing is liable to be set aside.
Ball Aerosol Packaging India Private Limited Vs ACIT (Gujarat High Court) In this case what emerges from the record is that no fresh tangible material distinct from what was made available by the petitioner during the assessment proceedings is emerging and specific queries which have been raised with regard to issues now raised have already […]
Gujarat High Court held that issued raised in reopening assessment was already considered during assessment proceedings u/s 143(3) of the Income Tax Act. Accordingly, mere change of opinion by the Assessing Officer cannot be ground for reopening of assessment.
Gujarat High Court held that once the primary onus is discharged by the assessee, it is the assessing officer who will need to make an inquiry under Section 133(6). Addition unsustainable in absence of such inquiry.
Gujarat High Court held that deduction under section 80IC of the Income Tax Act available on export benefit on account of the refund of excise duty.Gujarat High Court held that deduction under section 80IC of the Income Tax Act available on export benefit on account of the refund of excise duty.
