The act on the part of the respondents of keeping the impugned show cause notices in call book for unduly long period, without disclosing any reason for delay is arbitrary in exercise of powers and is also in violation of provisions of Section 11A of the Customs Act. It would in our opinion vitiate the entire proceedings.
Himadri Kandarp Mehta L/H of Late Kandarp Yashashvibhai Vs ITO (Gujarat High Court) Law is well settled that unless the heirs and legal representatives of the deceased assessee could be said to have been submitted to the jurisdiction of the assessing officer and have participated in the assessment or re-assessment proceedings, notice to the dead […]
Honble Gujarat High Court held that the date of filing of the application by the petitioner on common portal would be liable to be treated as date of filing claim for refund to the satisfaction of requirement of Section 54 of the CGST Act and Rule 89 of the CGST Rules. The procedure evolved in Circular dated 15.11.2017 cannot operate as delimiting condition on the applicability of statutory provisions.
Vikrant Anthony Joseph Vs ITO (Gujarat High Court) Law is well settled that unless the heirs and legal representatives of the deceased assessee could be said to have been submitted to the jurisdiction of the assessing officer and have participated in the assessment or re-assessment proceedings, notice to the dead assessee and commencement of assessment […]
Messrs Tanay Creation Through Prop. Tanay Mahavir Shah Vs State of Gujarat (Gujarat High Court) The petitioner put the case before the Hon’ble Court that no opportunity was given before passing the order under section 129 and 130. The notices were served upon the truck driver instead of owner of the goods or owner of […]
Substantive benefit of Sabka Vishwas [Legacy Dispute Resolution] Scheme cannot be denied to the on the ground of procedural technicalities
Hitech Sweet Water Technologies Pvt. Ltd Vs State of Gujarat (Gujarat High Court) Challenge to the orders and preceding show-cause notices are based on the ground that the order came to be passed in gross violation of principles of natural justice inasmuch as the petitioner was not granted opportunity of being heard. By placing reliance […]
CIT Vs Panchsheel Owners Associations (Gujarat High Court) While completing the assessment, the Assessing Officer has noticed that the assessee, an AOP, borrowed loan of Rs. 40,00,000/- from Smt. Shantaben A. Patel, main promoter of the AOP, in cash for expeditious acquisition of land, in violation of section 269SS of the I.T. Act. Therefore, penalty […]
Considering the fact that the prosecution could not point out as to how much amount is misappropriated under the Input Tax Credit and that material part of investigation is not done, more particularly, when the GST Officer has not lodged any complaint or FIR against the applicant for any misappropriation of the Government funds or State Exchequer.
Sureshbhai Ramanbhai Prajapati Vs State of Gujarat (Gujarat High Court) 1. This application has been filed under section 439 of the Code of Criminal Procedure for regular bail in connection with FIR No. 11191043220204 of 2022 registered with Shahpur Police Station, Ahmedabad City for offences punishable under sections 406, 420, 465, 467, 468, 471, 201 […]
