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.
Gujarat High Court held that when AO has reason to believe and have prima facie material for commencement of re-assessment proceedings, sufficiency/ correctness of the material is not a thing to be considered. Reopening justified.
Gujarat High Court held that as the bonded period is expired, the importer is liable to pay the customs duty. Importer cannot re-export the goods under section 69 without payment of the customs duty.
Graziano Transmission India Private Limited Vs State of Gujarat (Gujarat High Court) Section 75(4) of the CGST Act, 2017 provides that an opportunity of hearing is to be provided where a request is received in writing from the person chargeable with tax or penalty or where any adverse decision is contemplated against such person. The […]
