Gujarat High Court

GST: Vehicle cannot be detained for mere Deficiency in Lorry Receipt

F S Enterprise Vs State of Gujarat (Gujarat High Court)

F S Enterprise Vs State of Gujarat (Gujarat High Court) Insofar as the Lorry Receipt issued by the transporter is concerned, carrying the same is not a requirement prescribed under rule 138A(1) of the rules. It was submitted that under the circumstances, in the absence of any statutory provision empowering the respondents to make an [&hel...

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HC on Power of Commissioner to order provisional attachment under CGST Act, 2017

Ms. H.M. Industrial Pvt. Ltd Vs Commissioner, Cgst And Central Excise (Gujarat High Court)

Ms. H.M. Industrial Pvt. Ltd Vs Commissioner, CGST And Central Excise (Gujarat High Court) Section 83 of the CGST Act inter alia provides that where during the pendency of any proceedings under sections 67, 73 or 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, […]...

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Reference to DVO when assessee relied on estimate made by Registered Valuer

Pr.l CIT Vs Late Shantaben P. Patel (Gujarat High Court)

Pr. CIT Vs Late Shantaben P. Patel (Gujarat High Court) In this case Since assessee had relied on the estimate made by the Registered Valuer for the purpose of supporting its value of the asset, any such situation would be governed by clause (a) of section 55A and AO could not have resorted to clause […]...

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Deduction U/s. 80IB(10) cannot be denied merely because Assessee developer being not the owner of land

Pr. CIT Vs Green Associates (Gujarat High Court)

Pr. CIT Vs Green Associates (Gujarat High Court) Assessee had claimed deduction in respect to the income arising out of such activity under section 80IB (10) of the Income Tax Act. The Assessing Officer disallowed the claim mainly on the ground that the assessee was not the owner of the land and the approval of […]...

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GST: HC releases goods seized without complying Section 129

Synergy Fertichem Pvt.Ltd Vs State of Gujarat (Gujarat High Court)

Synergy Fertichem Pvt.Ltd Vs State of Gujarat (Gujarat High Court) In the present case, the show­ cause notice dated 01.03.2019 has been issued under section 130 of the CGST Act calling upon the petitioner to show cause as to why the goods in question as well as the vehicle should not be confiscated for non-payment […]...

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AO must prove that sale of agricultural land is in the nature of trade to tax gain as business income

Pr. CIT Vs Heenaben Bhadresh Mehta (Gujarat High Court)

Sale of Agricultural Land by the assessee was not 'adventure in the nature of trade' and therefore, profit earned on such sales cannot be taxed as business income....

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HC explains Law on reopening to assess alleged Bogus Capital gains from penny stocks

Purviben Snehalbhai Panchhigar Vs ACIT (Gujarat High Court)

Purviben Snehalbhai Panchhigar Vs ACIT (Gujarat High Court) In the present case the Assessing Officer has heard the material on record which would prima facie suggest that the assessee had sold number of shares of a company which was found to be indulging in providing bogus claim of long term and short term capital gain. […]...

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Conditions rendering Advance Authorisation Scheme Nugatory are Unsustainable

Messrs Maxim Tube Company Pvt Ltd. Vs Union of India (Gujarat High Court)

Messrs Maxim Tube Company Pvt Ltd. Vs Union of India (Gujarat High Court) CONCLUSION – Condition that renders the very scheme of advance authorization nugatory, does not have any nexus to the objective of the advance authorization i.e. to boost export, is unsustainable in law. FACTS – Para 4.14 of the FTP was amended vide […]...

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Bogus GST Bill: Gujarat High Court grants Bail to CA Student

Madhav Gopaldas Shah Vs State of Gujarat (Gujarat High Court)

Madhav Gopaldas Shah Vs State of Gujarat (Gujarat High Court) In a Bogus GST Billing Case Submission of learned senior advocate for the applicant that the applicant is a young person pursuing studies in Chartered Accountancy and was employed under the co-accused Hitendra Shah. . Learned advocate appearing on behalf of the applicant submit...

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HC quashes MCA order publishing list of disqualified directors & deactivating DIN

Gaurang Balvantlal Shah S/O Balvantlal Shah Vs Union of India (Gujarat High Court)

MCA order in publishing the list of directors  associated with struck off companies under Section 248 of the Companies Act, 2013 on the Website of MCA, showing the status of assessee as disqualified Directors was not legally tenable as section 164(2) of the Companies Act would take effect only from the financial year 2014-15. ...

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