Gujarat High Court

In absence of claim of exempt Income disallowance U/s 14A not warranted

Pr. CIT Vs Harsha Engineerings Ltd. (Gujarat High Court)

Pr. CIT Vs Harsha Engineerings Ltd. (Gujarat High Court) Section 14A of the Act can be invoked only if the assessee seeks to square off the expenditure against the income which does not form the part of the total income under the Act and in such circumstances, section 14A of the Act could not have […]...

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Detention of goods U/s. 129 for Undervaluation- HC Grants interim relief

Mohd. Sahil Jakir Vs State of Gujarat (Gujarat High Court)

Mohd. Sahil Jakir Vs State of Gujarat (Gujarat High Court) Referring to provisions of section 129 of the CGST Act, it was submitted that the same do not contemplate detention of goods on any ground other than the grounds stated therein and that, undervaluation of an invoice cannot be a ground for detention of goods […]...

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GST: HC orders release of conveyance & goods being of perishable nature

M. K. Traders Vs UOI (Gujarat High Court)

M. K. Traders Vs UOI (Gujarat High Court) Conveyance and the goods came to be detained applying the provisions of Section 130 of the Goods and Service Tax Act, 2017. Thus, the position as on date is that the confiscation proceedings are in progress. We are only concerned, as on date, with the issue, whether […]...

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Reassessment proceedings invalid if officer issuing notice & recording reasons are different

Pankajbhai Jaysukhlal Shah C/o. Meena Agency Ltd. Vs ACIT (Gujarat High Court)

Pankajbhai Jaysukhlal Shah C/O. Meena Agency Ltd. Vs ACIT (Gujarat High Court) It is the officer who records the reasons who has to issue the notice under section 148(1) of the Act whereas in the present case the reasons have been recorded by the jurisdictional Assessing Officer, whereas the notice under section 148(1) of the […]...

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Transitional credit can’t be denied for mere non filing of form Tran 1 / Tran 2: HC

M/S Siddharth Enterprises Vs NODAL Officer (Gujarat High Court)

M/s. Siddharth Enterprises Vs NODAL Officer (Gujarat High Court) Hon’ble High Court held that Transitional credit can’t be denied only because form Tran 1/ Tran 2 couldn’t not be filed. Requirement of filing of Trans 1 and Trans 2 returns is procedural in nature and not mandatory and therefore right of transitional credi...

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HC stays GSTR 3B late Fees recovery

M/s Aap And Co Vs Union of India (Gujarat High Court)

Pending admission, hearing and final disposal of this petition, to stay any recovery proceedings for the recovery of late fees for late filing of Form GSTR-3B for the period 1st July 2017 to 30th September 2018 for which returns are furnished between 1st July, 2017 to 21st December, 2018;...

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Entry tax on excavators by considering them as motor vehicles is unconstitutional: HC

M H Khanusiya Vs State of Gujarat (Gujarat High Court)

M H Khanusiya Vs State of Gujarat (Gujarat High Court) Levy of Entry Tax at the rate of 12.5% treating Excavators as motor vehicles and/or at par with the motor vehicles is hereby held to be illegal, discriminatory, violative of Article 304(a) of the Constitution of India and against the object and purpose of the […]...

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HC slams Sales Tax Dept. for recovering tax in Extortion Manner

Micromax Informatics Limited Vs. State Of Gujarat (Gujarat High Court)

Ms Anusura Vs Mohit A Gupta (Gujarat High Court) Having heard the learned counsel appearing for the parties and having gone through the materials on record, we are of the view that the action on the part of the concerned authorities could be termed as absolutely high-handed and arbitrary. The facts of this case speak for themselves. [&h...

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AO cannot do reassessment after assessment by Settlement Commission

Komalkant Faikirchand Sharma Vs DCIT (Gujarat High Court)

Since there was an order of the Settlement Commission under section 245D(4) in relation to the assessment year in respect of which assessment was sought to be reopened, AO had no jurisdiction to reopen the assessment as once an order had been passed under section 245D by Settlement Commission, assessment for year stood concluded. ...

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Validity of Section 148 notice against deceased assessee

Hetal Brijesh Ukani Vs ACIT (Gujarat High Court)

Hetal Brijesh Ukani Vs ACIT (Gujarat High Court) The notice under section 148 of the Act, which is a jurisdictional notice, has been issued to a dead person. Upon receipt of such notice, the legal representative has raised an objection to the validity of such notice and has not complied with the same. The legal […]...

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