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High Court

Case laws before Hon’ble Gujarat High Court

Adinath Extrusion Private Limited
V.
National Faceless Assessment Centre, Delhi & Anr.
High Court of Gujarat, Ahmedabad SCA No. 6328 of 2024
Hon’ble High Court held that where an assessment order is passed without due consideration of the voluminous submissions and supporting documents furnished by the petitioner, such order cannot be sustained in law. Accordingly, the impugned assessment order was quashed and set aside, and the matter was remanded to the file o Assessing Officer to pass a fresh order after granting the petitioner an effective opportunity of hearing, as mandated under the provisions of the Income Tax Act.
Coram: A.S. SUPEHIA and Pranav Trivedi, JJ.
Counsel: Adv. Hardik V. Vora for the Petitioner. Adv. Maunil G Yajnik for the Respondent.

Case laws before Hon’ble Gujarat High Court

[2025] 174 taxmann.com 6 (Gujarat)

HIGH COURT OF GUJARAT

Patson Papers (P.) Ltd. V/S Union of India

GST: Where assessee had purchased coal on payment of Cess and utilized such coal for manufacture of goods which were exported on payment of IGST, IGST was refunded by Custom Authorities under Section 54(3) read with Section 16 of IGST Act being a zero rated supply, assessee was entitled to refund of unutilized ITC of Cess paid on purchase of coal.

Coram: BHARGAV D. KARIA and D.N. Ray, JJ.

Counsel: Adv. Hardik V Vora, for the Petitioner. Adv. Maunil G Yajnik, for the Respondent.

For GIDC Leasehold Rights

[2025] 177 taxmann.com 286 (Gujarat)

HIGH COURT OF GUJARAT

Technofy Digital (P.) Ltd. V/S Union of India

GST : Where plot of land was allotted by lessor GIDC, assignment of same by lessee by way of sale and transfer of leasehold rights in favour of third party-assignee would amount to assignment/sale/transfer of benefits arising out of 'immovable property' by lessee-assignor; such transaction would not be subject to levy of GST.

Coram: BHARGAV D. KARIA and Pranav Trivedi, JJ.

Counsel: Adv. Hardik V. Vora for the Petitioner. Adv. Ankit Shah for the Respondent.

For Surviving period:

[2025:GUJHC:54897-DB]

HIGH COURT OF GUJARAT

D.D. STEELS VS INCOME TAX OFFICER, WARD 1, GODHRA & ORS.

INCOME TAX : Hon’ble Gujarat High Court quashed a reassessment notice dated 26.07.2022 issued under section 148 of the Income-tax Act, 1961 for A.Y. 2014-15 as being time-barred, holding that in light of the Supreme Court rulings in Union of India v. Ashish Agarwal (2022) 444 ITR 1 (SC) and Union of India v. Rajeev Bansal (2024) 469 ITR 46 (SC), notices issued under the old regime between 01.04.2021 and 30.06.2021 pursuant to TOLA were to be treated as notices under section 148A(b) of the new regime, and validity of subsequent reassessment notices depended on issuance within the “surviving time” available under the Act read with TOLA; since in the present case, the surviving time expired on 10.06.2022, but the impugned notice was issued only on 26.07.2022, it was beyond limitation and therefore invalid, rendering all consequential orders and proceedings unsustainable.

Coram: BHARGAV D. KARIA and Pranav Trivedi, JJ.

Counsel: Adv. Hardik V. Vora for the Petitioner. Mr. Karan G. Sanghani for the Respondent.

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