Gujarat High Court
For assesseeRemanded
High Courts
Rulings of the High Court of Gujarat, newest first.
2 rulings found
Gujarat High Court
Where petitioner challenged show cause notice and subsequent orders regarding GST registration cancellation on ground that Stat Tax Officer had cited cases using AI, which were either not in existence, or were irrelevant, upon tendering of unconditional apology by STO, impugned orders and all consequential orders were to be set aside and fresh notice was to be issued to petitioner; Authorities were directed to scrupulously follow Instruction dated 18-08-2026 for use of AI
Gujarat High Court
Where GST demand proceedings were initiated and concluded in name of deceased sole proprietor after cancellation of registration post demise, with SCNs and orders issued on GSTN portal and premises without knowledge of legal heir housewife, all such notices and orders stood invalid and quashed, with liberty reserved to initiate proceedings against legal heir as per law