Gujarat High Court

Baroda Cricket Association eligible for Section 11 & 12 exemptions : HC

CIT (Exemptions) Vs Baroda Cricket Association (Gujarat High Court)

CIT (Exemptions) Vs Baroda Cricket Association (Gujarat High Court) 1. By this appeal under section 260A of the Income Tax Act, 1961, the appellant Revenue has challenged the order dated 11.06.2019 made by the Income Tax Appellate Tribunal, Ahmedabad Bench ‘B’ in ITA No.2675/Ahd/2017 for assessment year 2014­-15 by proposing the foll...

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Goods cleared for home consumption do not retain identity of imported goods

Naitik Enterprise Vs Union of India (Gujarat High Court)

Naitik Enterprise Vs Union of India (Gujarat High Court) In terms of sub-section (25) of section 2 of the Customs Act, once the goods are cleared for home consumption, they no longer retain the identity of the imported goods. Under the circumstances, once the goods have been cleared, such goods no longer remain to be […]...

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Transition of credit of Education Cesses : Gujarat HC issues notice to UoI

Grasim Industries Ltd. Vs Union of India (Gujarat High Court)

The Gujarat High Court has issued notice to Union of India to explain reasons for bringing the amendment in Section 140 of the Central GST Act, seeking to retrospectively disallow transition and carry forward of Education Cess and Secondary and Higher Secondary Education Cess in the GST regime...

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GST: Power of arrest to be exercised with lot of care and circumspection

Vimal Yashwantgiri Goswami Vs State of Gujarat (Gujarat High Court)

Gujarat High Court has reiterated that the power to arrest under Section 69 of the Central GST Act is to be exercised with lot of care and circumspection and that prosecution should normally be launched only after completion of adjudication. The Court directed that no coercive steps of arrest against the writ petitioner should be taken....

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Appellant PAN can’t be declared inoperative for Non-Linking with AADHAAR till SC verdict

Bandish Saurabh Soparkar Vs Union of India (Gujarat High Court)

Bandish Saurabh Soparkar Vs Union of India (Gujarat High Court) It is ordered that PAN of the applicant shall not be declared inoperative and the applicant would not be in default in any proceedings only for the reason that the permanent account number is not linked with Aadhaar or Aadhaar number is not quoted and […]...

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Property to be attached only after notice & assessment under GST Law

Cengres Tiles Ltd. Vs State of Gujarat (Gujarat High Court)

Cengres Tiles Ltd. Vs State of Gujarat (Gujarat High Court) The Gujarat High Court has held that only after the notice is served under Section 46 of the CGST Act and the assessment is done by the proper officer under Section 62, can the goods and the bank accounts of the taxable person be attached […]...

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HC directs release of goods as appellant already paid tax & penalty

Siddhabali Stone Gallery Vs State of Gujarat (Gujarat High Court)

Siddhabali Stone Gallery Vs State of Gujarat (Gujarat High Court) Considering the documents placed on record which reveal that the petitioner had paid the integrated goods and services tax on the goods in question at the time of import thereof as well as the fact that after the conveyance came to be intercepted, the petitioner […]...

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Additional depreciation on Plants & machinery installed in Captive Power Plant

PCIT Vs Kadodara Power Pvt Ltd (Gujarat High Court)

PCIT Vs Kadodara Power Pvt Ltd (Gujarat High Court) It is now a settled position as held by the Hon’ble Supreme Court and the various Co­ordinate Benches of the Tribunal that the process of generation of electricity is akin to manufacture of an article or thing, the assessee in the instant case satisfy the requirement […]...

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Notice to Amalgamated Company which ceased to exist is without jurisdiction

Gayatri Microns Ltd. Vs ACIT (Gujarat High Court)

Gayatri Microns Ltd. Vs ACIT (Gujarat High Court) The Gujarat High Court set aside Reassessment Notice issued to the amalgamated company which ceased to exist after approval of the composite scheme of arrangement. The controversy in the present petition, is no longer res integra. The Apex Court in the case of Principal Commissioner of Inc...

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Section 68 addition-Separate maintenance of books by assessee and his proprietorship concern

PCIT Vs Ajay Jaysukhlal Mehta (Gujarat High Court)

PCIT Vs Ajay Jaysukhlal Mehta (Gujarat High Court) In a situation in which assessee and it’s proprietorship concern are maintaining separate books of accounts – as in the present case, an assessee may have his own capital of ‘x’ amount, and yet his capital contribution in capital account of a proprietorship concern can be more [&h...

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