The Gujarat High Court set aside reassessment proceedings after finding that the Income Tax Department relied on an undated and uninvestigated complaint. The Court held that reopening based on conjectures and unsupported material could not be sustained.
The Gujarat High Court held that authorities cannot pass adverse GST orders without complying with the mandatory hearing requirement under Section 75(4). The Court ruled that even if the assessee opts against personal hearing, principles of natural justice must still be followed.
Gujarat High Court held that reassessment proceedings based on loose papers referring to non-agricultural land could not justify reopening where assessee had sold agricultural land. Court ruled that alleged escapement of income was based only on hypothesis and conjecture.
Gujarat High Court upheld confiscation proceedings under Section 130 after noting that goods were transported without an e-way bill and penalty had been voluntarily paid without protest.
Gujarat HC held that reassessment under Sections 147 and 148 was valid where Assessing Officer received fresh investigation material alleging accommodation entries. Court observed that prima facie tangible material is sufficient at reopening stage.
The Gujarat High Court held that a GST cancellation notice lacking material particulars cannot sustain cancellation proceedings. The Court restored the registration after finding both the notice and cancellation order vague and non-speaking.
The Gujarat High Court directed the State Government to reconsider retrospective electricity duty exemption for a charitable trust engaged in hospitals and social services. The Court also restrained recovery of past electricity duty until a decision is taken.
Court held that there was no direct or indirect connection between the assessee and the handwritten inquiry register relied upon by the department. Statements recorded during search proceedings also did not mention the assessee.
The Gujarat High Court directed authorities not to pass any final order in a GST dispute concerning corporate guarantees during pendency of the writ petition. The case challenges Rule 28(2) and circulars prescribing 1% deemed valuation for GST purposes.
Gujarat High Court quashed tax orders after holding that three hearing dates cannot be treated as three adjournments under Section 33A, citing breach of natural justice.
