HC held that, when the deposit within the stipulated time period was made, technical glitch being the reason for the non-functioning of the bank’s software would not hold the assessee liable or accountable for non-payment.
Gujarat High Court held that in case there is any doubt with regard to export of goods, then, Customs Authority needs to take up the issue and not GST Authority.
Gujarat High Court held that impugned order cancelling the registration traveling beyond the scope of show cause notice is untenable in law.
Gujarat High Court held that coercive recovery during the course of search without following instruction no. 01/2022-23 dated 25th May 2022 issued by the Board is bad in law and liable to be refunded back with interest.
Gujarat High Court held that the debts due to Bank – a secured creditor shall be paid in priority over other debts-taxes payable to the State Government.
Gujarat High Court held that personal hearing was granted during the time of complete lockdown. Accordingly, non-granting of effective hearing is gross violation of natural justice and hence impugned order is liable to be quashed.
Keenara Industries Private Limited Vs ITO (Gujarat High Court) HC held that substituted provisions of sections 147 to 151 shall be applicable w.e.f. 01.04.2021, and as per First Proviso to Section 149, limitation as specified under unamended provision as it stood prior to 01.04.2021, shall be applicable. As per unamended provision prescribing limitation, no notice can […]
Keenara Industries Private Limited Vs ITO (Gujarat High Court) In the case of Keenara Industries Private Limited Vs ITO and other 256 cases Gujarat High Court set aside Notices under section 148 of Income Tax Act, 1961 and impugned orders under section 148A(d) on the ground of limitation. FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH […]
Gujarat High Court held that it is settled legal position that authority cannot issue show cause notice after a period of three years for assessment/ export period. Accordingly, notice cannot be issued beyond the period of 3 years of payment of the duty drawback.
Gujarat High Court held that order of cancellation of GST Registration passed without determination of the amount which is to be paid by the petitioner-assessee is unsustainable and liable to be quashed.
