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.
It is further observed and held that when the State is inclined to give some tax benefit to tax prayers, terms or provisions of the policy should be interpreted in a liberal manner and with an intention to see that the purpose for which the policy is framed is fulfilled and the beneficiaries is helped.
Explore the Gujarat High Court judgment on GST registration cancellation revocation. Notification No. 3/2023 benefits Allyssum Infra in challenging the order.
Gujarat High Court held that in the case of wrongful availment of input tax credit matter under GST the proceeding for adjudication is commenced as show case notice is issued. Hence, court directed authorities to complete the adjudication proceedings in time-bound manner and completion of the proceedings, provisional attachment will have its own fate.
