Gujarat High Court Quashes Income Tax Reassessment Notice Based on Cancelled GST Registration — Reliance on GST Proceedings Without Independent Verification Held Invalid. Reassessment proceedings under Section 148A of Income Tax Act, 1961 cannot be based solely on a GST registration cancellation order that has been set aside in appeal, as the foundation of the notice disappears.
23 Mar 2026The petitioner, Piyush Mafatlal Shah, is engaged in the business of trading in gold, silver, diamond, and bullion under the proprietary concern M/s Pr...
