2026 (4) TMI 491

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....ice of rule on behalf of respondent. Since the issue involved in the present writ petition is in narrow compass, the same is taken up for final hearing and final disposal today. 2. By the order dated 04.11.2025 passed by this Court, the Court had granted ad-interim relief restraining the respondents from passing any final Assessment Order without permission of this Court. 3. The brief facts leading to filing of the writ petition are as under: 3.1 The petitioner is engaged in the business of trading in gold, silver, diamond, and bullion under the proprietary concern M/s. Pristine Jewels, identified by Permanent Account Number (PAN) - AATPJ3439K. It is the case of the petitioner that for the Assessment Year 2019-20, the petitioner fi....

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.... 05.07.2023 along with documentary evidence to demonstrate that the purchases were genuine and supported by proper records. 3.4 Despite the reply by petitioner, the authority passed an order dated 12.07.2023 cancelling the GST registration against which the petitioner preferred an appeal under Section 107 of the CGST Act before the Deputy Commissioner of State Tax (Appeals), Ahmedabad (Appellate Authority). 3.5 The Appellate Authority, vide its order dated 29.03.2025 allowed the appeal and restored the petitioner's GST registration holding that the cancellation was done without granting an opportunity of hearing as required under Rule 22(3) and without properly verifying the petitioner's reply and supporting documents. It further note....

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.... the reply filed by the petitioner, and thereafter, the respondent No. 1 issued a notice under Section 148 of the Act dated 29.06.2025 for the Assessment Year 2019-20 seeking to reopen the petitioner's assessment. The said notice has been issued with the approval of the specified authority i.e. the Joint Commissioner of Income Tax under Section 151 of the Act. 4. Learned advocate Mr. Dhinal Shah appearing for the petitioner, at the outset, has submitted that reopening of the assessment by resorting to the provisions under Section 148A and 148 of the Act are premised entirely on GST collection which stand conclusively adjudicated in favour of the petitioner and hence the same are required to be quashed and set aside. 4.1 It is submitte....

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.... assessee has failed to discharge such obligation, the present proceedings may not be set aside. 6. We have heard the learned advocates appearing for the respective parties at length. From the pleadings as well as the documents which are produced on record, it is evident that the reopening of the assessment by resorting to the provisions of Section 148A and 148 of the Act emanates from the cancellation of order passed by the GST Authorities dated 12.07.2023 which has been set aside by the Appellate Authority vide order dated 29.03.2025 in petitioners favour. The petitioner was subjected to scrutiny by GST department by alleging that it had availed ITC from non-genuine suppliers and issued or received invoices without actual supply of goo....