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Gujarat High Court Quashes Reassessment Order for Non-Compliance with Section 148A(b) Notice Requirements in Income Tax Case. Failure to Provide Relevant Material in Show Cause Notice Renders Reassessment Proceedings Invalid Under Section 147 of the Income Tax Act, 1961.

The petitioner, Piyush Haridas Modi, an individual taxpayer, filed a writ petition under Articles 226 and 227 of the Constitution of India challenging...

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Gujarat High Court Quashes Reassessment Order for Violation of Natural Justice — Failure to Provide Personal Hearing Despite Request. Section 144B of Income Tax Act, 1961 Mandates Opportunity of Hearing Before Passing Best Judgment Assessment.

The petitioner, a partnership firm registered under the Partnership Act and regularly assessed to tax under the Income Tax Act, 1961, filed its return...

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Gujarat High Court Quashes Demolition Order in Land Dispute Case — Violation of Natural Justice and Property Rights. Order passed under Section 63 of the Gujarat Land Revenue Code, 1879 without notice or hearing set aside as arbitrary and violative of Articles 14, 19, 21, and 300A of the Constitution.

The petitioner, Harishbhai Vrajlal Bathia, filed a Special Civil Application under Article 226 of the Constitution of India before the Gujarat High Co...

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Gujarat High Court Quashes Penalties on Customs Broker for Importer's Misdeclaration — No Mens Rea or Knowledge of Fraud Established. Section 112(a), 112(b), 114AA of Customs Act, 1962 require active involvement or knowledge for penalty imposition on customs broker.

The petitioner, M/s. Mathuradas Narandas and Sons Forwarders Ltd., a customs broker, was engaged by GKR Traders Pvt. Ltd., the importer, to facilitate...

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Gujarat High Court Allows Appeal Against Ex Parte Impleadment and Award in Motor Accident Claim — Violation of Natural Justice. Insurance Company Added as Party Without Notice and Award Passed Without Opportunity to Defend, Set Aside with Remand.

The present First Appeal under Section 173 of the Motor Vehicles Act, 1988 was filed by the appellant, Ajitbhai Pranabandhu Shamal, who was the origin...

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Gujarat High Court Quashes GST Demand Order for Violation of Natural Justice — Personal Hearing Not Granted Despite Reminders Under Section 75(5) of GST Act. Failure to Provide Personal Hearing Before Confirming ITC Reversal Demand Renders Order Invalid; Matter Remanded for Fresh Adjudication.

The petitioner, Aarti Enterprise through Savitaben Brindavan Agarwal, filed a writ petition challenging a system-based notice in Form DRC-01A dated 09...