As petitioner is already before Appellate Authority, so it is not appropriate to detain the petition, as petitioner cannot ride on two horses: HC
Gujarat High Court held that in respect of the proceedings where the first proviso to Section 149(1)(b) is attracted, the benefit of the Taxation and Other Laws (Relaxation And Amendment of Certain Provisions) Act, 2020 (TOLA 2020) will not be available to the revenue.
Gujarat High Court held that when the goods are perishable in nature, the authorities should act with greater swiftness to proceed with the adjudicatory mechanism and take a final decision. Accordingly, conditional provisional release of goods granted.
SE Forge Limited Vs Union of India (Gujarat High Court) The Gujarat High Court in M/S SE Forge Limited Vs. Union of India [Special Application No.16056 of 2022 decided on 03.02.2023] held that a SEZ Unit, is entitled to claim the refund of IGST credit lying unutilized in the Electronic Credit Ledger. FACTS M/S SE […]
Gujarat HC quashes CGST appeal on refund denial. Orders fresh consideration by Appellate Authority. Apex Formulations Pvt Ltd. vs Union of India.
Gujarat High Court held that issuance of notice for reassessment under section 148 of the Income Tax Act beyond the period of six years from the end of the relevant assessment year is barred by limitation.
Gujarat High Court held that as per provisions of section 276-C prosecution can be launched only if there is willful admits to evade any tax, penalty or interest chargeable or imposable under the Income Tax Act. Prosecution in absence of willful admits is unsustainable
Gujarat High Court dismissed the petition as being prematured. It is directed to dispose the objections raised by petitioner by the concerned authority.
Gujarat High Court allows Apex Formulations Pvt Ltd’s petition challenging CGST appeal on refund denial. Remands to Appellate Authority for fresh consideration.
Badal Bhupatrai Shah Vs. State of Gujarat (Gujarat High Court) The Hon’ble High Court of Gujarat allows anticipatory bail application, accepting the contention that: (i) directors of the company cannot be prosecuted in absence of a statutory provision; (ii) company has been wound up under section 433 and 434 of the companies act and hence, […]
