Gujarat High Court
Service Tax | Windmill Installation, Commissioning Services Construable As 'Input Service', Credit Admissible: Gujarat High Court
The Gujarat High Court has allowed CENVAT credit of service tax paid on input used in setting up of a Windmill, away from factory premises, on the strength of nexus of the inputs with output activity, electricity generation. A Division Bench comprising, Justice Bhargav D. Karia and Justice Pranav Trivedi in twin writ petitions has set aside order of CESTAT Ahmedabad that disallowed CENVAT credit on the ground that credit of inputs and input services utilized away from the factory site...
Customs Act | Gujarat High Court Reiterates Mandatory Cross-Examination Under Section 138B, Quashes Penalty Order
The Gujarat High Court has held that reliance on statements of witnesses without allowing the manufacturer opportunity to cross‑examine, while ignoring those statements that testified in favour of the manufacturer, violates principles of natural justice. In a judgment delivered on November 25, 2025 Justice A.S. Supehia and Justice Pranav Trivedi quashed the penalty order and culled-out 8 quintessential features of Section 138B of the Customs Act, 1962, particularly, clauses (a ) and (b)...
CGST Act | Gujarat High Court Upholds Power To Confiscate Goods During Transit For Tax Evasion, Clarifies Scope Of S.129 & 130
The Gujarat High Court has upheld the power of GST authorities to confiscate goods and conveyances during transit where there is a clear intent to evade tax, and has clarified the scope and interplay of Sections 129 and 130 of the Central Goods and Services Tax (CGST) Act, 2017. A Division Bench of Justice A.S. Supehia and Justice Pranav Trivedi, while deciding a large batch of writ petitions, held that Sections 129 (detention and seizure of goods in transit) and 130 (confiscation of...
'Did Not Apply Mind': Gujarat High Court Quashes Tax Authority's Order Refusing To Condone Delay In Filing Return Due To COVID Pandemic
The Gujarat High Court quashed an order of the tax authorities rejecting a partnership firm's application seeking condonation of 13 day delay in filing income tax return on account of Covid pandemic, observing that authority "did not apply its mind" to the reasons given by the firm. The petitioner partnership firm engaged in real estate development business had challenged a 27.10.2023 rejecting its application for condonation of delay in filing income tax return for Assessment Year 2021-22 under...
CST Act | After 20 Yrs, Gujarat High Court Permits PSU To Claim Branch Transfer Exemption Denied For Non-Production Of Original 'Form-F'
After almost 20 year litigation, the Gujarat High Court permitted a public sector energy enterprise to claim branch transfer exemption of over Rs 6 crore under the Central Sales Tax Act, which was denied earlier on non-production of the original Form-F. Form F is a document used for branch transfer of goods in the course of inter-state trade, which permits claiming of exemption from Central Sales Tax (CST) on such transactions. A division bench of Justice AS Supehia and Justice...
Supplying AI-Powered IT Infra Services, Content To USA Corp By Indian Counterpart Is 'Export' Not 'Intermediary' : Gujarat High Court
The Gujarat High Court has held that rendering software consultancy services including editorial and content creation activities as well as customer support services to Infodesk Inc., Parent Company in the United States is 'export of service' and not 'intermediary service'. In a judgment dated November 27, 2025 the Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi quashed the refund rejection order as in passing the same lower authorities erred in holding that Petitioner...
Gujarat High Court Allows Pfizer's Additional Claims Worth ₹15 Crore Under Central Sales Tax Act, Sets Aside VAT Tribunal Order
The Gujarat High Court has allowed writ petition by Pfizer, a pharmaceutical major against the Value Added Tax (VAT) Tribunal order that expressly barred the consideration of any additional Form-F. In a judgment dated November 20, 2025, the Division Bench comprising Justice Pranav Trivedi and Justice A.S. Supehia noted the 11-year pendency in litigation in relation to production of Form-F under the Central Sales Tax Act, 1956. In this vein, the High Court deliberated on piecemeal...
S. 148 Income Tax Act | Reassessment Based On Mere Change Of Opinion Without Concrete Evidence Not Justified: Gujarat High Court
The Gujarat High Court has reiterated that reopening of income tax assessment under Section 148 of Income Tax Act based on mere change of opinion without concrete material is not justified, when the return has been threadbare examined during initial assessment and approved without failure of disclosure.It noted that as per the AO's own findings he was unsure about the actual escaped income which he had said will be finalized only on completion of proceedings, which the court termed as "vague...
Gujarat High Court Quashes GST Orders For Failure To Intimate Personal Hearing; Says Assessee Must Be Notified Before Final Order
The Gujarat High Court on Wednesday (December 3) quashed order issued to entity for failing to intimate about personal hearing, which had claimed that after notice of GST DRC-01 was issued to it, the authority did not intimate the date and time of personal hearing which was against principles of natural justice. In doing so the court said while issuing DRC-01 it would not be mandatory to incorporate the date and time of personal hearing; however once subsequent proceedings progress, but...
S. 153C Income Tax Act | Public Info, Unrelated Data Seized From Searched Person Not Enough To Issue Show Cause Notice: Gujarat High Court
The Gujarat High Court has observed that information available in public domain or any unrelated information seized from the searched person without a connection to the assessee is not enough to be the basis of issuing a show cause notice under Section 153C of the Income Tax Act. The court was hearing a plea challenging notice dated 13.10.2021 by the Assessing Officer (AO) for the Assessment Years (AY) 2014-15 to 2020-21 issued to the petitioner.A search under Section 132 of the Act was...
Refund On Zero-Rated Supplies Cannot Be Denied Based On Deemed Export Circular: Gujarat High Court Sets Aside Recovery Orders
The Gujarat High Court has recently held that the Petitioners—100% EOUs exporting goods without payment of tax—were entitled to refund of unutilised ITC under Section 54(3) read with Rule 89(4), and that their exports did not fall within the category of “deemed exports.”The Court ruled that Circular No. 172/04/2022-GST and Rule 89(4A) were inapplicable, quashed the withdrawal and recovery of refunds issued under Section 73, rejected the retrospective reclassification of zero-rated supplies as...
Edible Crude Palm Kernel Oil Qualifies For Duty Exemption, End-Use Condition Inapplicable: Gujarat High Court
The Gujarat High Court in a writ petition has quashed a show cause notice creating duty demand of about Rs. 464 crores on import of Crude Palm Kernel Oil (Edible Grade). The Division Bench, comprising Justice Bhargav D. Karia and Justice Pranav Trivedi ruled on whether Oil even if of edible grade but required refining before human consumption qualified for customs duty exemption under Notification No. 12/2022-Customs r/w Notification No. 21/2002-Customs (Exemption Notification). The...