Revenue cannot invoke Section 74 where normal Section 73 limitation has expired
The Hon’ble Gujarat High Court in the case of Zodiac Energy Ltd. v. Assistant Commissioner of State Tax [R/Special Civil […]
Gujarat High Court – GST Case Update
Issuance of SCN in undue haste, without reasonable time to respond to audit queries and DRC-01A intimation, violates principles of natural justice
The Hon’ble Gujarat High Court in Sai Consulting Engineers Private Limited v. Union of India & Ors. [R/Special Civil Application
Penalty Order quashed where order passed on same day as of SCN without affording time to reply
The Hon’ble Gujarat High Court in Tractors and Farm Equipment Ltd. & Anr v. Union of India & Ors [R/Special
Assessee precluded from cross-examining officers issuing summons and arrest-memo, when adjudication is based solely on documentary evidence
The Hon’ble Gujarat High Court in Sazid Ali Khan v. Office of Principal Commissioner, Central GST and Central Excise Commissionerate,
Refund of Compensation-Cess on coal used for manufacturing of goods, exported on payment of IGST but, no cess charged on exported goods
The Hon’ble Gujarat High Court in Atul Limited & Anr v. Union of India & Ors [R/Special Civil Application No.
Issuance of notice in DRC-01D for recovery of interest mandatory, prior to recovery under Section 79 of the CGST Act
The Hon’ble Gujarat High Court in the case of Reliance Formulation Private Limited vs Assistant Commissioner of State Tax &
Recipient to reverse ITC, for supplier’s failure to remit tax and absence of supporting documentation
The Hon’ble Gujarat High Court in R V Enterprises & Anr v. State of Gujarat & Ors [R/Special Civil Application
GST orders uploaded on portal are deemed digitally authenticated and does not need physical signature
The Hon’ble Gujarat High Court in Radhe Enterprise v. Assistant Commissioner of State Tax [R/Special Civil Application No. 2699/2025, dated
No penalty can be levied on a zero-rated supply where no tax is payable, merely due to expiry of e-way bill
The Hon’ble Gujarat High Court in the case of Marcowagon Retail (P.) Ltd. v. Union of India [R/Special Civil Application
Gujarat High Court stays GST on TDR sales, gives breather to realtors
Gujarat High Court has stayed the collection of Goods and Services Tax (GST) on the sale of Transferable Development Rights
