High Courts
Rulings of the High Court of Gujarat, newest first.
5 rulings found
Gujarat High Court
Where consolidated demand covering July 2017 to November 2022 included financial years already under State GST proceedings for same liability and such overlap was admitted by respondents, statutory bar on parallel proceedings under section 6 applied, rendering consolidated order unsustainable and necessitating exclusion of overlapping years from fresh proceedings
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 refund was rejected, rectification sought within statutory period was disposed by a reasoned order, and appeal was filed against both rejection and rectification, limitation for appeal must be computed from rectification order and not from earlier rejection, thus, appellate authority erred in treating appeal as time- barred based on original order and matter was liable for decision on merits
Gujarat High Court
Where petitioner’s appeal against order under section 74 was filed after limitation but within cutoff prescribed by Notification No. 53/2023 and payment condition was satisfied, notification applied to appeals pending or rejected for delay, so appellate authority erred in declining to entertain appeal, and rejection order was quashed with remand for decision on merits
Gujarat High Court
Where ITC recovery was ordered against petitioners based on allegations of non-genuine inward supplies without addressing their detailed replies and documents and without granting an opportunity for personal hearing, passing a cryptic two-line order without reasons violated natural justice requirements, rendering the order unsustainable and necessitating its quashing for decision after proper hearing. GST: Where proceedings for recovery of ITC with interest were initiated without intimating date, time or venue for personal hearing even after reminders, and a cryptic order lacking reasons was passed, failure to provide statutory personal hearing before adverse decision amounted to breach of natural justice, thus vitiating adjudication and rendering impugned order liable to be quashed